A.LIABILITIES

Explanation

l. Capital and reserves

1.1 Paid-up capital

Paid up value of shares, NIT units, Mutual Funds and Modarba Certificates

1.2 Reserves

All reserves created out of profits.

1.3 Un-appropriated profit(+) or loss (-).

1.4 Provisions for bad loans / advances

Provision for bad and doubtful loans/advances

2. Time deposits in Pak. Rupees Rs. from

All fixed, special notice, short term deposits and certificates of investment/deposit

2.1 Scheduled banks

Fixed, special notice short term deposits and certificates of investment see appendix

2.2 NFPSEs

See Appendix I.c.

2.3 NBFIs

See Appendix I.e.

2.4 Insurance companies

see explanation of item 4.3

2.5 Private corporate sector

privately owned and/or enterprises principally and in non-financial activities including corporations and stock companies registered company laws/acts/regulations and recognized as legal and apart from their owners.

2.6 Un-invorporated enterprises and individuals

 Includes private un-incorporated interprises in agriculture trade and industry and individuals

3. Foreign currency deposits

Pakistan rupees equivalent the amount of foreign currency surrendered to the SBP. If the residency cannot be determined by the guidelines in Appendix it should be determined on the basis of the address of the account holder.

3.1 Resident

See Appendix – II

3.2 NonResident

See Appendix – II

4. Bonds and debentures :

Bonds and debentures includes PTCs & TFCs issued by NBFI

4.1 Scheduled banks

See Appendix I.d.

4.2 NBFIs

See Appendix I.e.

4.3 Insurance Companies

All Companies engaged in insurance business

5. Borrowing/Finance lease obligation from:

5.1 Federal Government

For on-lending purposed See Appendix I.a.

5.2 State Bank of Pakistan

5.3 Scheduled Banks

See Appendix I.d.

5.4 NBFIs

See Appendix I.e.

5.5 Insurance Companies

All Companies engaged in insurance business

5.6 Financial Institutions abroad

6. Money at call in Pakistan;

6.1 From scheduled banks

See Appendix I.d.

6.2 From NBFIs

From authorized institutions only. See appendix I.e.

7. Other Liabilities:

7.1 Others Lease Key money/security deposits

All other items not included elsewhere

B. ASSETS

21. Cash in Pakistan rupees

Pakistani currency notes and coins

22. Foreign currency notes and coins

23. Balances with:

23.1 State Bank of Pakistan (SBP)

Statutory and other balances held at The State Bank of Pakistan including balances in transit.

23.2 Scheduled banks.

Balances held with scheduled banks.
See Appendix I.d.

23.3 NBFIs

See Appendix I. e.

24. Balances held abroad

25. Money at call In Pakistan :

25.1 To scheduled banks

See Appendix I.d

25.2 To NBFIs

To authorized institutions only. See Appendix I.e.

26. Advances and lease finances to;

All outstanding advances including import bills, and markup deposited and taken into income account.

26.1 Scheduled banks

See Appendix I.d.

26.2 NFPSEs

See Appendix I.c.

26.3 NBFIs

See Appendix I.e.

26.4 Private Corporate sector

See explanation of item 2.5

26.5 Unincorporated enterprises and individuals

See explanation of item 2.6

27. Bills purchased and discounted and discounted by NBFIs.

Commercial paper and bills purchased

27.1 Foreign bills

Export bills and others.

27.2 Inland bills

28. Investments In securities and shares

Includes Investments issued in commercial paper, bonds and debentures, shares, participation certificates, and other investments.

28.1 Non-residents

Investments in nonresident Institutions. See Appendix II.

28.2 Residents

Investments in institutions located in Pakistan. See Appendix II.

28.21 Federal government

See Appendix I.a.

28.211 Treasury bills

28.212 Federal Investment bonds

28.213 Other

Bonds/Market Loans/prize-bonds and other securities n.i.e.

28.22 Provincial Governments

See Appendix I.b.

28.23 NFPSEs

See Appendix I.c.

28.251 PTCs / TFCs /Bonds etc

28.232 Shares

Include NIT Units/Mutual fund/modaraba certificates

28.24 Scheduled banks

See Appendix I.d.

28.25 NBFIs

See Appendix I.d.

28.251 PTCs/TFCs/Bonds etc.

28.252 Shares

Includes NIT Units/Mutual fund/modarabas certificates.

28.26 Insurance Companies

All companies engaged in insurance business

28.27 Private Corporate sector

See explanation of item 2.5

29 Other assets

All other assets not included elsewhere

Abbreviations

NBFIs

Nonbank financial Institutions

NFPSEs

Non-financial, public sector enterprises

PTCs

Participation term certificates

TFCs

Term finance certificates