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Money & Banking Report on

Submitted To:
Sir Rao Akmal Ali

Submitted By:
Zeshan Kashir (MC2972)
Shafiq Ur Rehman
(MC-2958)

FINANCIAL ANALYSIS OF MBL


Horizontal Analysis (Balance Sheet)
Meezan Bank Limited
Balance Sheet
As on 31st
December
Items

2015

20152014 2014/2014

Cash and balances with treasury banks


Balances with other banks
Lendings to financial institutions
Investments net
Islamic financing and related assets
Operating fixed assets
Other assets net
Total Assets

43685636
11175060
107474422
77909951
207568823
8056743
13979299
531849934

29728764
5501077
90766297
114089252
175711942
6273239
14624233
437510268

0.64
1.03
0.87
-0.32
0.18
0.28
-0.04
0.21

Bills payable
Borrowings
Deposits and other accounts
Subordinate loan
Liabilities against assets subject to finance lease
Deferred tax liabilities net
Other liabilities
Total Liabilities

6560324
13609551
471820959
393121
13118869
505502824

5619826
15465418
380421569
12113125
413619938

0.16
-0.12
0.24

Net assets

26347110

23890330

0.10

10027379
8587363
6942042
25556784
790326
26347110

10027379
7288754
5958587
23274720
615610
23890330

0
0.17
0.16
0.09
0.28
0.10

Represented by:
Share capital
Reserves
Inappropriate profit
Surplus on revaluation of assets net of tax

0.08
0.18

Meezan Bank
Limited
Balance Sheet
As on 31st
December
Assets

2015 Vertical

Cash and balances with treasury banks


Balances with other banks
Lendings to financial institutions
Investments net
Advances net
Operating fixed assets
Other assets net
Total Assets

43685636
11175060
107474422
77909951
207568823
8056743
13979299
531849934

Bills payable
Borrowings
Deposits and other accounts
Subordinated loan
Liabilities against assets subject to finance lease
Deferred tax liabilities net
Other liabilities
Total Liabilities

Represented by:
Share capital
Reserves
Inappropriate profit

0.08
0.02
0.32
0.14
0.39
0.015
0.026
1

vertica
2014 l
29728764
5501077
90766297
114089252
175711942
6273239
14624233
437510268

0.06
0.01
0.20
0.26
0.40
0.01
0.03
1

6560324
13609551
471820959
393121
13118869
505502824

0.012 5619826
0.026 15465418
0.933 380421569
0.0007
0.025 12113125
0.95 413619938

0.01
0.03
0.86

10027379
8587363
6942042

0.01 10027379
0.05 7288754
0.05 5958587

002
0.016
0.013

0.02
0.94

Surplus on revaluation of assets net of tax

25556784
790326
26347110

0.11 23274720
0.02 615610
100% 23890330

Vertical Analysis of Balance Sheet

Horizontal Analysis of income statement

Meezan Bank
Limited
Profit and Loss
Account
As on 31st December
Profit / return earned on Islamic financings,
investments and placements
Profit on deposit and other dues expended
Net spread earned
Provision against non-performing Islamic
financing and related assets net
Provision / (reversal of provision) against
diminution in the value of investment

2015
33,113,7
41
14,897,1
49

(20152014 2014)/2014
28,803,0
59 0.14
15,440,2
50
0.03

18,216,5
92

13,362,8
09

0.36

425,908

545,764

-0.21

121,093

(83,857)

2.4

Reversal of provision against amounts due from


financial institutions
Bad debts written off directly -

563174

Net spread after provision


Other income

17653418

466504
0.20
12,896,3
05
0.36

0.053
0.0014
100%

Fee, commission and brokerage income


Dividend income
Income from dealing in foreign currencies
Gain on sale of securities net
Other income
Total other income
Other expenses

1,987,21
2
628,661
1,471,33
7

1,569,32

7
283,633
1,626,36
3
1,148,49
342,136 9
167,374 127,062
4,596,72 4,754,88
0
4
22,250,1 17,651,1
38
89
13,560,6
48
59,152
4,067
175,018
13,798,8
85

10,459,9
34
96,288
49,433
147,000
10,752,6
55
6,898,53
8451253 4
8,451,25 6,898,53
3
4
40,422,043 35,424,921

Administrative expenses
Other provision net
Other charges
Workers welfare fund
Total other expenses
Extra /unusual items
Profit before taxation
Inappropriate profit brought forward
Taxation
Profit after taxation
Basic and diluted earnings per share after tax

40,599,672
64,924,428
5,022,50
9
5.01

35,460,709
56,956,047
4,570,08
6
4.56

0.26
1.21
-0.095
-0.70
0.31
-0.03
0.26
0.29
-0.38
-0.91
0.19
0.28
0.22
0.22
0.144
0.144
0.139
0.09
0.45

Vertical Analysis of income statement


Meezan Bank
Limited
Profit and Loss
Account
As on 31st
December
Profit / return earned on Islamic financings,
investments and placements
Profit on deposit and other dues expended

2015 vertical
2014 vertical
33,113,7
28,803,0
41
0.85 59
0.85
14,897,1
0.37 15,440,2
0.35

49
Net spread earned
Provision against non-performing Islamic
financing and related assets net
Provision / (reversal of provision) against
diminution in the value of investment
Bad debts written off directly

18,216,5
92

50
18,216,5

0.47 92

425,908

-0.003 545,764

121,093

-0.012 83,857)

0.49
0.00008
-0.037
-

563174
Net spread after provision
17653418

-0.015 466504
12,896,3
0.49 05

-0.037
0.53

Other income
Fee, commission and brokerage income
Dividend income
Income from dealing in foreign currencies
Gain on sale of securities net
Other income
Total other income
Total other expenses
Administrative expenses
Other provision net
Other charges
Workers welfare fund
Total other expenses
Extra /unusual items
Inappropriate profit brought forward
Taxation
Profit after taxation
Basic and diluted earnings per share after tax

1,987,21
2
628,661
1,471,33
7

1,569,32

0.088
0.012

342,136
167,374
4,596,72
0
58,397,042

0.079 7
0.011 283,633
1,626,36
0.015 3
1,148,49
0.023 9
0.017 127,062
4,754,88
0.14 4
0.64 51,874,484

20,611,649
76,935
979,011
21,667,595
36,729,447
12,404,691
24,324,756
40,422,043
47,629
40,599,672
64,924,428
21.85

0.22 18,709,969
0.0008
(52,285)
0.010
928,595
0.23 19,586,279
0.40 32,288,205
0.13 10,792,867
0.268 21,495,338
0.445 35,424,921
0.0005
35,788
0.447 35,460,709
0.715 56,956,047
19.31

0.24
-0.0006
0.012
0.25
0.42
0.14
0.28
0.46
0.0004
0.465
0.747

0.012
0.027
0.005
0.14
0.68

References
MBL Brochures

http://en.wikipedia.org/wiki/Economy_of_Pakistan. (n.d.).

http://en.wikipedia.org/wiki/Meezan_Islamic premier
_Bank. (n.d.).
Annual Report