IUBAT - International University of Business Agriculture and Technology

Presentation on
Analyzing SME loan sanctioning process and its recording procedure of EXIM Bank Limited,
Garib-e Newaz Branch

Presented by
Pranta Sarker
ID: 16102091
Program: BBA
Major: Accounting
1
Contents
1 Introductory Part
2 Organizational Part
3 Topic Part
4 Actual Task Part
5 Research Part
6 Conclusion
2
Introductory Part

3
 Introduction

The internship is a part of BBA program, designed by the IUBAT to unfold the skill
about related subject practically and be able to apply theoretical knowledge in the field
of actual life. I assigned to the EXIM Bank Ltd., Garib-E-Newaz Branch as intern. I
worked at investment department of the Bank, On the basis of working experience in
this 3 months internship period this practicum report has been made.

4
 Broad Objective
The broad objective of this report is to
analyzing SME investment and loan
sanctioning process and its recording
procedure maintained by the EXIM
Bank Ltd. Garib-e Newaz branch.
Specific Objectives
 To become familiar with the SME loan products of
EXIM Bank.
 To observe and analyze the SME loan sanctioning
process of EXIM Bank.
 To determine the SME loan recording procedure
followed by EXIM Bank.
 To know the terms and conditions in SME loan
processing maintained by EXIM Bank.
 To identify the challenges in SME investment of
EXIM Bank.
 To recommend the possible way in order to
overcome the difficulties.
5
 Limitation of the Study
 Due to COVID-19 it was very difficult to collect all the data, special
conducting survey was very challenging because of lockdown.

 It was tough to collect internal information related to the topic

 Didn’t get opportunity to visit other branches.

 Since the bank personals were very busy, they could provide me very little
time.

 Some information was withheld to retain confidentiality of the bank.

 I was placed to the investment department for only 2 months

 Insufficient books, publications, Facts and figures narrowed the scope of

accurate analysis.
6
Organizational Part

7
 Corporate information of EXIM Bank

Registered Name Export Import Bank of Bangladesh Limited

Date of Establishment 3rd August 1999

First Chairman Late Shahjahan Kabir

Current Chairman Nazrul Islam Mazumder

Symphony, Plot # SE (F): 9, Road # 142, Gulshan Avenue, Bir
Head Office Address
Uttam Mir Shawkat Sarak, Dhaka 1212, Bangladesh.
Number of Branch 130

Number of ATM 126

Website www.eximbankbd.com
8
 Mission & Vision of EXIM Bank
Mission
 Extracting the full benefit of Islamic banking system for its customers.
 Providing with quality financial services especially in Foreign Trade.
 Maintaining and upgrading a technology-based professional banking environment
 Maintenance of corporate and business ethics and transparency at all levels
 Sound capital Base
 Ensure sustainable growth for the honorable stakeholders
 Fulfillment of corporate social commitments, and
 above all, to add to the national economy

Vision
"Together Towards Tomorrow". 9
 Products of EXIM Bank
1.Deposits
2.Investments
3.EXIM Cards
Retail Banking
4.Internet Banking
5.SMS Banking
6.Locker Services
1.Investments
1.Correspondent Banking
Corporate Banking
2.Foreign Exchange & Trade Finance 2.Import Finance
3.Export Finance
1.EXIM Uddyog
SME Banking 2.EXIM Abalamban
3.EXIM Durodorshini
1.EXIM Kishan
Agri Banking
2.EXIM Farmer
1.Foreign Remittance
International Trade 2.Correspondent Banking
3.Integrated Treasury Service
10
 Financial Performance
Analysis of EXIM Bank Ltd.

11
 ROA (Return on Assets)

Year 2014 2015 2016 2017 2018

ROA 1.15% 0.84% 1.09% 1.06% 0.66%

Return on Assets
1.40%
1.15% 1.09%
1.20% 1.06%
1.00% 0.84%
0.80% 0.66%
0.60%
0.40%
0.20%
0.00%

2014 2015 2016 2017 2018

12
 ROE (Return on Equity)

Year 2014 2015 2016 2017 2018

ROE 11.34% 8.68% 11.78% 12.19% 8.35%

Return on Equity
14.00%
11.78% 12.19%
12.00% 11.34%
10.00% 8.68% 8.35%
8.00%
6.00%
4.00%
2.00%
0.00%
2014 2015 2016 2017 2018
13
 ROI (Return on Investment)

Year 2014 2015 2016 2017 2018

ROI 1.38% 1.06% 1.36% 1.29% 0.76%

Return on Investment
1.60%
1.38% 1.36% 1.29%
1.40%
1.20% 1.06%
1.00%
0.80%
0.76%
0.60%
0.40%
0.20%
0.00%

2014 2015 2016 2017 2018

14
 Debt-Assets Ratio

Year 2014 2015 2016 2017 2018

Debt ratio 0.90 0.91 0.91 0.92 0.92

0.93 Debt Ratio

0.92 0.92
0.92
0.92
0.91 0.91
0.91
0.91
0.9
0.9
0.9
0.89
2014 2015 2016 2017 2018
15
Topic Part

16
 Small and Medium Enterprise (SME)

A small to mid-size enterprise (SME) is a business that maintains assets and number of
employees below a certain level. The criteria for determining an SME varies among
countries and industries.
SME sector plays an extremely important part in modern economy.

17
 Classification of SME as per Bangladesh Bank

Enterprise Fixed Assets Employees

(excluding land & building)

Cottage Less than Tk. 10lac 15 max

Micro Manufacturing TK. 10lac-TK. 75lac 16-30 or less
Service Less than Tk. 10lac 15 max
Small Manufacturing TK. 75lac-TK. 15cr 31-120
Service TK. 10lac-TK. 2cr 16-50
Medium Manufacturing TK. 15cr-TK. 50cr 121-300 (Garments 1,000 min)

Service TK. 2cr-TK. 30cr 51-120

18
 SME investment in EXIM Bank Ltd

Export Import Bank of Bangladesh Limited is one of the full-fledged Shariah Based
Modern Islamic Banks offering Corporate and Large Investment, SME and
Agricultural sectors with its branches all over the country.

 EXIM Bank is fulfilling 20.48% of total investment has been achieved in SME.

19
Flow Chart of SME Loan Process
of EXIM Bank

20
 Step 1: Selection of Potential SME Client
Enterprise Selection Entrepreneur Selection Guarantor Selection

Step 2: Submission of Application for Loan by Client

Step 3: Documentation of the Papers Required

Step 4: Evaluation
Legal Opinion CIB Report

Step 5: Verification
Physically Visit Buying Agent

Step 6: Preparing a Loan Proposal & Send to the Head office

Step 7: Investment Decision

Step 8: Sanction letter

Step 9: Pre-Disbursement documentation

Step 10: Investment documentation

Step 11: Disbursement

21
 SME Loan Process of EXIM Bank
Step 1- Selection of Potential SME Client

Enterprise Selection Criteria

 100% halal and sharia-based business.

 Engaged in the market at least three-year performance.
 The business must be safe and eco-friendly.
 Legally registered with valid documents
 With legal trade license socially unaccepted business will not be allowed.
 Enterprise must be situated within 12 kilometers with located preferably closed in
the market and its source of raw materials/suppliers is inflexible location.

22
 SME Loan Process of EXIM Bank

Step 1- Selection of Potential SME Client (Cont.)

Entrepreneur Selection Criteria

 Age in between 20-60 with good health, physically and mentally.

 Technical experience with a minimum academic background and vocational
training
 Recognition and acceptable social standing in the community
 Proper indication of source of income.

23
 SME Loan Process of EXIM Bank
Step 1- Selection of Potential SME Client (Cont.)
Guarantor Selection Criteria
 Mentally and physically healthy.
 Economically solvent and ability to repay the investment.
 The guarantor should be aware about the investment process and well known
to the entrepreneur.
 Guarantor as Govt. and semi-govt. officials, business persons are more
preferable.

 EXIM Bank want guarantor from family member and also from society.
24
 SME Loan Process of EXIM Bank

Step 2- Submission of Application for Loan by Client

Loan sanctioning process start with submission of loan application form by the
client. The loan executive of the branch is responsible for providing a prescribed
loan application form. The client have to fill-up the prescribed application form
and submit it to the loan executive of the branch along with necessary papers and
documents.

25
 SME Loan Process of EXIM Bank
Step 3- Documentation of the Papers Required
1. Trade License (up to date):
2. Personal Net-Worth Statement (PNS) of Proprietor
3. Personal Net-Worth Statement (PNS) of guarantor
4. Copy of National ID for proprietor, proprietor’s spouse & guarantor’s (if any):
5. Investment Approach in the business pad of the firm:
6. Investment Application in prescribed format duly filled in:
7. Photograph of the proprietor, Spouse & guarantor (if any):
8. Up to date clear CIB report of the firm:
9. Investment report of the Borrower/ Supplier:
10.Liability Declaration of the borrower along with an undertaking that they have no
liability with any bank or financial institution excepting as declare
11. Investment risk Grading score sheet of the firm:
12.Financial statement at least covering three years of firm:
13.Undertaking stating that customer does not have any relationship as director or
sponsor with the bank
26
 SME Loan Process of EXIM Bank
Step 4- Evaluation
CIB Report Inquiry
Sending CIB to Bangladesh Bank:
The LE (Loan Executive) inputs all the information in CIB Form and sends the
CIB Form to Bangladesh Bank for clearance.

CIB report from Bangladesh Bank:

In the CIB report Bangladesh Bank make comment about client as per their
 Credit history. Bangladesh Bank use NIL, Unclassified, Substandard, Doubtful,

Bad lose any of those comment.

27
 SME Loan Process of EXIM Bank

Step 4- Evaluation (cont.)

Legal opinion

All the documents will be properly vetted by the Bank’s Panel Lawyer. He will
also certify that proper documentation, borrower’s legal standing and enforcement of
securities are in place. He will have also submitted satisfaction certificate regarding
documentation.

28
 SME Loan Process of EXIM Bank
Step 5- Verification

Physically Visit

A team from the bank will visit the client’s business and try to understanding about
 The business position,
 Actual credit requirement,
 Repayment capacity,
 Stock,
 Sales,
 
 Book debts etc.

29
 SME Loan Process of EXIM Bank
Step 5- Verification
Opinion of Buying Agent

EXIM Bank Ltd. provide product or raw materials as a loan to their client. The Bank work
with the buying agent to know the actual product value.
 Buying agent make a report about the value of product or raw material and submit it to
the branch.
 Client also submit a product requirement with product price.

30
 SME Loan Process of EXIM Bank

Step 6- Preparing a Loan Proposal & Send to the Head office

The Loan Executive prepare a loan proposal with the loan Application Form
and other documents submitted by the client.
 If Loan Executive finds the proposal is not bankable, he will place it to the
Head of Branch (HOB) directly for refusal and refusal letter to be issued to
the client immediately.
 On the other hand, if he (Loan Executive) finds it is acceptable, he will
forward to the head office for further work.

31
 SME Loan Process of EXIM Bank

Step 7- Investment Decision

If all procedure goes in right way. Client will get loan. After getting satisfactory to
all documents. Head office send that to the respective branch with their investment
decision.

Step 8- Sanction letter

If process goes accordingly then respective branch sanctions loan and then sends
the sanction letter to the client.

32
 SME Loan Process of EXIM Bank

Step 9- Pre-Disbursement Documentation

1. Letter of Guarantee of a third person

2. Letter of guarantee of the spouse of the borrower

3. Undertaking stating that, they will not avail any investment facility from any
other bank or financial institution without prior consent

4. Undertaking stating that customer shall not sell or transfer the ownership of
the business/ factory/shop/house/flat/vehicle/machinery/etc. until our dues
are fully paid or without NOC of the bank

33
 SME Loan Process of EXIM Bank

Step 10- Investment Documentation

Branch loan executive makes a documentation in the time of loan disbursement. Loan
executive collect all necessary paper, document and All necessary collateral documents are
collected from the client.
 Client have to submit all the that document must be original or attested copy.
 Every agreement between bank and client will be registered agreement.

Step 11- Disbursement

After all the procedure successfully done respective branch of EXIM Bank provides money to
the client.
34
Recording Procedure of SME Loan (Journal Entries)
1. Journal
When the loan is sanctioned the journal will be:
Date Accounts Debit Credit
Loan Account ***tk
XYZ enterprise Account
***tk

2. Journal
When the loan repayment is made the journal will be:

Date Accounts Debit Credit

XYZ enterprise Account
***tk

Loan Account ***tk

35
Interest against SME loan of EXIM Bank to be calculated on quarterly compounded basis. But
bank has to adjust their monthly interest income with the monthly net income.
 In that case bank pays the interest monthly of their borrower from their “Provision Head”
account.

3. Journal
When provision is made in case the journal will be
Date Accounts Debit Credit
Provision Account ***tk
Interest on SME Account ***tk

4. Journal
When provision to be transferred to income account at the end of each quarter the journal
will be:
Date Accounts Debit Credit
Interest on SME Account ***tk
Interest Income Account ***tk
36
Challenges of SME Investment faced by EXIM
Bank, Garib-e newaz branch

 Non available of required documents

 Bad repayment history
 Lack of security and guarantee
 Unstructured Financial information
 Absence of good transaction record with bank
 COVID-19

37
Actual Task

38
 My Internship backgrounds

Name of The Organization Export Import Bank of Bangladesh Limited

Name of The Branch Garib-e Newaz

29, Garib-e Newaz Avenue, Sector-11, Uttara, Dhaka-1230,
Address of The Branch Bangladesh.

Date of Internship Start 15th January ,2020

Date of Internship finish 15th April ,2020

Name of Organization Tanvir Mahmud
Supervisor Principal Officer

Contact Detail of Cell: +8801686660066,

Supervisor E-mail: Tanvir.mahmud@eximbankbd.com
39
 My duties and activity
Primary Learning
Topic Related Others
Making Proposal letter Account opening
Making Stock Reports Update customer's information
Calculating Net Worth account closing
Documentation as per Checklist Cheque book requisition
Making IRG (Investment Risk Grading) Status providing bank statement to customer

Secondary Learning
 Organizational Behavior  Work Ethics
 Organizational Culture  Time management
 Employee Rights

40
Research Part

41
 Gantt Chart of Project Timeline
W1 W2 W3 W4 W5 W6 W7 W8 W9 W10 W11 W12 W13 W14 W15 W16 W17 W18
Activities 15jan-
21jan
22jan-
28jan
29jan-
04feb
29jan-
04feb
29jan-
04feb
05feb-
11feb
12feb-
18feb
19feb-
25feb
26feb-
03mar
04mar-
10mar
11mar-
17mar
18mar-
24mar
25mar-
31mar
01apr-
07apr
08apr-
14apr
15apr-
21apr
22apr-
28apr
29apr
-5may

1 Work duration at EXIM Bank  

                                 

2 Gathering information  
                                 

3 Topic selection  
                                 

4 Preparing organizational part  

                                 

5 Develop research objectives  

                                 

6 Preparing introductory part  

                                 

7 Completing topic part  

                                 

8 Preparing actual tasks part  

                                 

9 Find out problem for research  

                                 

10 Develop background of the problem  

                                 

11 Organize problem statement  

                                 

12 Research methodology  
                                 

13 Data collection for research  

                                 

14 Hypothesis development  
                                 

15 Data analysis & interpretation  

                                 

16 Findings & recommendation  

                                 

17 Completing research part  

                                 

18 Writing conclusion  
                                 

19 Writing executive summary  

                                 

20 Revision & editing  

                                 

21 Ready for submission  

                                 

42
 Background of Problem
EXIM Bank provides loan for SME entrepreneurs, but many SME entrepreneurs facing difficulty to
borrowing loan from the bank. EXIM Bank follows fully shariah based banking system and this is
why they have same exclusive requirement for providing loan to their customer. EXIM Bank provides
loan to their customer as products or raw materials, but customer mostly want money as a loan.
Guarantor requirement of EXIM Bank is too difficult to meet for most of the SME clients. Minimum
tow guarantor and one of them should be client’s family member. Collateral requirement policy of
EXIM Bank is a big issue for the SMEs, most of the time SME client has no significant assets that can
be used as a collateral. Other bank and financial institution also provide loan to the SME entrepreneur.
Currently, due to covid-19 EXIM Bank is facing a liquidity crisis. That’s why EXIM Bank provide
loan only those clients who are fulfil their all requirement properly. These are the main problem of
SME investment of EXIM Bank.
43
 Problem Statement

Potential SME clients of EXIM Bank Garib-e Newaz Branch are losing their interest to
take loan from EXIM Bank due to investment policy of bank.

44
 Research Methodology
Method of Data Collection:
Research Approach:
Primary Source: Direct Observation, communication with
Quantitative Research Approach employees and customers, Practical Deskwork
Secondary Source: Official website of the bank, Related
journal and newspaper article from the internet, Annual
Type of Research: report of the bank, Bangladesh bank website as well as
Exploratory Research related different other websites, books etc.

Population: Sample Frame:

Employee and SME Customer of EXIM
48(20employees, 28clients) Bank, Garib-e Newaz branch

Sample size: Sampling Techniques:

10 (7 employees and 3 clients) Simple Random Sampling technique
45
 Data Analysis and Interpretation
Hypothesis Development

H1: Most SME borrowers find the list of loan requirements is difficult to meet.

H2: High requirements of collateral are creating problem for SMEs because they often do

not have enough fixed assets to use as collateral.

H3: Eligible guarantor is one of major issue for getting loan from EXIM Bank.

H4: Due to COVID-19 EXIM Bank, Garib-e Newaz branch will face difficulty to
recovery their SME investment.

H5: Due to COVID-19 EXIM Bank, Garib-e Newaz branch may lose their capability to
46
provide loan to the potential SME clients.
 Statistical Test and Analysis Hypothesis No-1
HO: Most SME borrowers find the list of loan requirements is difficult to meet

HA: Most SME borrowers find the list of loan requirements is not difficult to meet
Particulars H1 Hypothesis 1

Strongly disagree 1
Strongly
Disagree 1 Strongly disagree
Agree 10%disagree
Neither agree nor disagree 2 30% 10%

Agree 3
Neutral
20%
Strongly agree 3
Agree
Total 10 30%

47
 Statistical Test and Analysis Hypothesis No-1 (Cont.)
 
Sample size, n 10

Mean value, 𝜇 (1+2+3+4+5)/5 = 3

Sample mean,
3.60
 
Standard division, 1.35

Degree of Freedom(n-1): 10-1= 9

From t table, the critical value for 5% of level of significance is, ttab = 1.833

Here, it is calculated that tcal=1.40 ˂ ttab =1.833, it implies that the null hypothesis (HO) is accepted

48
 Statistical Test and Analysis Hypothesis No-2
HO: High requirements of collateral are creating problem for SMEs because they often

do not have enough fixed assets to use as collateral.

HA: High requirements of collateral are not creating problem for SMEs because they
have enough fixed assets to use as Hypothesis
collateral.2
Particulars H1
Strongly Agree
Strongly disagree 0 10% disagree
20%
Disagree 2

Neither agree nor disagree 4 Agree

30%
Agree 3

Strongly agree 1
Neutral
Total 10 40%
49
 Statistical Test and Analysis Hypothesis No-2 (Cont.)
 
Sample size, n 10

Mean value, 𝜇 (1+2+3+4+5)/5 = 3

Sample mean,
3.30
 
Standard division, 0.95

Degree of Freedom(n-1): 10-1= 9

From t table, the critical value for 5% of level of significance is, ttab = 1.833
 
Here, it is calculated that tcal=1.00 ˂ ttab =1.833, it implies that the null hypothesis (HO) is accepted

50
 Statistical Test and Analysis Hypothesis No-3

HO: Eligible guarantor is one of major issue for getting loan from EXIM Bank.

HA: Eligible guarantor is not an issue for getting loan from EXIM Bank.
Particulars H1 Hypothesis 3

Strongly Strongly
Strongly disagree 1 disagree
Agree
20% 10%
Disagree 2
disagree
20%
Neither agree nor disagree 3
Agree
Agree 2 20%

Strongly agree 2
Neutral
30%
Total 10
51
 Statistical Test and Analysis Hypothesis No-3 (Cont.)
 
Sample size, n 10

Mean value, 𝜇 (1+2+3+4+5)/5 = 3

Sample mean,
3.20
 
Standard division, 1.31

Degree of Freedom(n-1): 10-1= 9

From t table, the critical value for 5% of level of significance is, ttab = 1.833
 
Here, it is calculated that tcal=0.48 ˂ ttab =1.833, it implies that the null hypothesis (HO) is accepted.

52
 Statistical Test and Analysis Hypothesis No-4
HO: Due to COVID-19 EXIM Bank, Garib-e Newaz branch will face difficulty to recovery
their SME investment.
HA: Due to COVID-19 EXIM Bank, Garib-e Newaz branch will not face difficulty to recovery
their SME investment.
Particulars H1 Hypothesis 4

Strongly disagree 2 Strongly Agree Strongly disagree

20% 20%
Disagree 1

Neither agree nor disagree 2 disagree

10%

Agree 3

Strongly agree 2 Agree

30% Neutral
Total 10 20%
53
 Statistical Test and Analysis Hypothesis No-4 (Cont.)
 
Sample size, n 10

Mean value, 𝜇 (1+2+3+4+5)/5 = 3

Sample mean,
3.20
 
Standard division, 1.48

Degree of Freedom(n-1): 10-1= 9

From t table, the critical value for 5% of level of significance is, ttab = 1.833

Here, it is calculated that tcal=0.43˂ ttab =1.833, it implies that the null hypothesis (HO) is accepted.

54
 Statistical Test and Analysis Hypothesis No-5
HO: Due to COVID-19 EXIM Bank, Garib-e Newaz branch may lose their capability to provide
loan to the potential SME clients.
HA: Due to COVID-19 EXIM Bank, Garib-e Newaz branch may not lose their capability to
provide loan to the potential SME clients.
Particulars H1 Hypothesis 5

Strongly Agree Strongly disagree

Strongly disagree 2 20% 20%

Disagree 2

Neither agree nor disagree 1

Agree 3 disagree
20%
Strongly agree 2 Agree
30%
Neutral
Total 10 10% 55
 Statistical Test and Analysis Hypothesis No-5 (Cont.)
 
Sample size, n 10

Mean value, 𝜇 (1+2+3+4+5)/5 = 3

Sample mean,
3.10
 
Standard division, 1.52

Degree of Freedom(n-1): 10-1= 9

From t table, the critical value for 5% of level of significance is, ttab = 1.833

Here, it is calculated that tcal=0.208 ˂ ttab =1.833, it implies that the null hypothesis (HO) is accepted.

56
 Findings

Based on survey reports we have seen that 30% people are agreed and 30% people are
H1 strongly agreed with the hypothesis. So, it can be said that Most SME borrowers find the
list of loan requirements is difficult to meet.

In this hypothesis 30% people are agreed,10% people are strongly agreed and only 20%
people are disagreed. Base on this analysis we can say that High requirements of collateral
H2 are creating problem for SMEs because they often do not have enough fixed assets to use
as collateral.

From the analysis we have seen that 20% of people are agreed and 20% of people are
H3 strongly agreed with this and 10% people are strongly disagreed and 20 % people
disagreed. It is clear that Eligible guarantor is one of major issue for getting loan from
EXIM Bank.
57
 Findings (Cont.)

With this hypothesis 30% people are agreed and 20% people are strongly agreed, Majority
H4 participants agree with this. based on the analysis we can say that Due to COVID-19
EXIM Bank, Garib-e Newaz branch will face difficulty to recovery their SME investment.

In the survey 20% people strongly agreed and 30% people agreed with this. Based on the
H5 analysis it can be say that Due to COVID-19 EXIM Bank, Garib-e Newaz branch may lose
their capability to provide loan to the potential SME clients.
 

58
 Recommendations

Every potential SME borrower should have good communication with bank to know about
1 EXIM Bank’s necessary and unavoidable loan requirements. Besides bank should have
such advisor for SME borrowers along with the CRM (Customer Relationship Manager).

EXIM Bank can change their policy about collateral and updated their policy based on the
2 situation in yearly basis. They can offer to their SME customer Merchant Cash
Advancement (MCA).

59
 Recommendations (Cont.)

SME borrowers should expand their communication with people who know the borrower
3 well and also understand the financial needs of the borrower. And convince that borrower
have a workable repayment plan in place.

Bank can make a new policy for recovery their investments. In that policy they can reduce
4 the interest and provide different facility to the clients, so that SMEs want to pay the
borrowed money timely. Each branch can form a team that will encourage SMEs to operate
business and provide necessary advice.

60
 Recommendations (Cont.)

Management of the bank can form a team to recovery their investment, they can change
5 their marketing strategy with good rate of interest to attract the customer for deposit.
Reduction of CRR (Cash Reserve Ratio) rate by Bangladesh bank will also help EXIM
Bank to reconstruct their funds.

61
Conclusion

62
 References
 Annual Report, EXIM Bank Ltd. (2018). eximbankbd.com. Retrieved January 31, 2020, from
www.eximbankbd.com: https://www.eximbankbd.com/report/ar2018.pdf
 BB updates SME terms. (2017, July 3). thedailystar.net. Retrieved February 11, 2020, from
www.thedailystar.net: https://www.thedailystar.net/business/bb-updates-sme-terms-1427509
 BB announces for SMEs. (2020, April 27). thefinancialexpress.com.bd. Retrieved April 29,2020, from
www.thefinancialexpress.com.bd:
 https://thefinancialexpress.com.bd/economy/bb-announces-tk-100b-lending-scheme-for-smes-15879845
68
 EXIM Bank Ltd. (2010). eximbankbd.com. Retrieved February 8, 2020, fromwww.eximbankbd.com:
http://www.eximbankbd.com
 David, F. R., and David, F. R. (2015). Strategic Management (15th ed.). United States: Pearson Education.
 Horne, J. C., and Wachowicz, J. M. (2009). Fundamentals of Financial Management (13 th ed.). New Jersey,
United States: Pearson Prentice Hall.
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