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ON
CUSTOMER SATISFACTION EVALUATION OF
AL-ARAFAH ISLAMI BANK LTD.
Panthapath Branch Dhaka.
Prepared for:
Mr. Sayedul Anam
Senior Lecturer
Faculty of Business and Economics
Daffodil International University
Prepared by:
Md. Biplob Hossain
ID: 112-11-2161
Major in Marketing
Department of Business Administration
Daffodil International University
Date of Submission: 17-04-2015
Daffodil International University
Prepared for:
Mr. Sayedul Anam
Senior Lecturer
Faculty of Business and Economics
Daffodil International University
Prepared by:
Md. Biplob Hossain
ID: 112-11-2161
Major in Marketing
Department of Business Administration
Daffodil International University
Date of Submission: 17-04-2015
Letter of Transmittal
Date:
To
Mr. Sayedul Anam
Daffodil International University
Faculty of Business & Economics
Subject: Submission of Internship Report On Customer Satisfaction Evaluation of ALARAFAH ISLAMI BANK LTD.
Dear Sir,
With due respect, I would like to inform you that it is a great pleasure and privilege to present the
Internship report titled Customer Satisfaction Evaluation of AL-ARAFAH ISLAMI BANK
LTD. Panthapath Branch which was assigned to me as a partial requirement for the
completion of BBA program.
Throughout the study I have tried the best of my capacity to accommodate as much as
information and relevant issues as possible and tried to followed the instructions that you have
suggested. I put my best effort to make this report as much detailed as possible. I sincerely
believe that this report would satisfy and meet the requirements and will serve the purpose of my
dissertation.
I am grateful to you for your kind guidance and cooperation at every step of my endeavor during
preparing this report. It would be a great help for if you kindly take some time to go through the
report and evaluate this. It will be a big reward for my effort if it adds value to the research
literature.
Sincerely yours
ii
Certificate of Supervisor
This is to certify that, Md.Biplob Hossain ID No: 112-11-2161 Major in Marketing
Program: BBA, Department of Business Administration, Major in Marketing, is a regular student
of Daffodil International University. He has completed a three months internship and prepared a
report on Customer Satisfaction Evaluation of AL-ARAFAH ISLAMI BANK LTD.
Panthapath Branch
iii
Acknowledgement
First of all I would like to provide my cordial thanks to Almighty Allah whose uniqueness,
oneness, and wholeness are unchallengeable guided us in difficult circumstances. All respects are
for his holy prophet Hazrat Muhammad (SM) Peace be upon him, who enable us to recognize the
oneness of my creator.
I would like to thank Mr. Sayedul Anam my university supervisor for guiding me in planning
and composing the report. He was always available to provide me with his supervision and
guidance during the entire course. Therefore, I express colossal appreciation for his aid.
My most heartfelt gratitude goes to Md. Abu Shajalal Azad, Senior Vice President (SVP) &
Relationship Manager and all the employees of Al-Arafah Islami Bank, Panthapath Branch for
making it a good practical and learning experience. From the early hours of the morning to the
sunset of the evening they have guided me through various operations of the bank and provided
me with essential support for my internship report. I pray to Allah that He be merciful to all of
these people.
Last but not the least thanks goes to my parents for bearing the tension, frustration and all the
hard work along with me through the entire BBA program.
iv
Executive Summary
Bank provides means and mechanisms of transferring commend over resources those who have
an excess of income over expenditure to those who can make use of the same for adding to the
volume of productive capital. The bank provides them with the safety, liquidity and profitability
of savings. Al-Arafah Islami Bank Limited is scheduled commercial bank registered by the
Bangladesh Bank. The functions of the bank cover a wide range of banking and functional
activities to individuals, firms, corporate bodies and other multinational agencies. The main
objective of the study is to give an overview of AIBL and identify the customer overview and
critical risk factor of this bank. Data collected for the study in two different modes namely
primary and secondary. Face to face conversation with the respective officer of the branch was
the main mode to collect primary data and for secondary data various publications and related
body are observed. Found and analysis regarding customer satisfaction with Islamic Banking
service. Design questionnaire on customer satisfaction of Al-Arafah Islami bank Ltd of
panthapath Branch.
The main limitation of the study was short time limit and authenticated data insufficiency.
Officer of the bank are capable. Even though many of them simply know the working procedure
of what they are doing but don't know the philosophy behind doing those.
The synergy of dedicated manpower, technology, and market opportunity can lead the
organization to achieve the goal; a bank must establish and hold fast to adequate policies,
practices and procedures for evaluating the quality of asset and the adequacy of loan provision.
SL NO.
PARTICULARS
PAGE NO.
Inner Page
Letter of Transmittal
Ii
Certificate of Supervisor
Iii
Acknowledgement
Iv
Executive Summary
0.1
1.1
1.2
1.3
3-4
1.4
1.5
Limitations
2.1
2.2
Data Processing
3.1
3.2
10-11
3.3
11-12
3.4
Schemes of AIBL
12-13
3.5
Management
3.6
3.7
15
3.7.1
15
3.7.1(A)
Customer Service
16
3.7.1(B)
Cash Department
16
3.7.1(C)
Accounts Department
17
3.8
Investment Division
18
3.9
18
3.10
Marketing
18-19
3.11
Monitoring
19
13
14-15
20
21
4.1.1
21
4.1.1.1
21
4.1.1.2
22
4.1.1.3
22
4.1.1.4
23
4.1.1.5
Religion of Respondents
23
4.1.2
24
4.2
25
4.2.1
25
4.2.1.1
25
4.2.1.2
26
4.2.1.3
26
4.2.1.4
27
4.2.1.5
Religion of Respondents
27
4.2.2
28
4.3
4.4
Problems of Findings
29-31
32
33
5.1
Recommendations
34
5.2
Conclusion
35
References
36
Appendix
37-49
Chapter-One
Introduction
INTRODUCTION:
During the last decade, banking became the most competitive industries of
Bangladesh with a huge amount of growth. A large number of new banks have their
places in industry and yet there are more to register in the list. In this modern era of
business, banking activities have spread out in many areas like merchant banking,
share trading, giving lease and so on. In such a highly competitive service industry,
the importance of customer satisfaction cannot be de-emphasized.
Al-Arafah Islami Bank is one of the most renowned private commercial bank in
Bangladesh. During a short span of time the Bank has been able to establish a good
image in the Banking sector and has become a house hold name in the country due to
several customers friendly deposit and loans scheme. I am doing my internship in
Al-Arafah Islami Bank of Panthapath Branch with rotation on different desks which
includes Accounts opening, General Banking, Retail Banking, Clearing, Remittance,
Loans and Advances etc. In this report The Customer Satisfaction on different
services of Al-Arafah Islami Bank of Panthapath Branch I will focus on various
aspects of this Bank. Since they are standing at good position among the private
banks, their financial position, market shares, marketing mechanisms, overall
strengths and weakness, objectives, goals will be cross examined for analyzing the
fact that how they were and how they will be in future. Various types of analysis will
help us to understand the comparative position and a transparent picture of this Bank
that will help us to draw any comment at a glance.
As I am directly in touch with customers, the report will deal with the service quality
and customer satisfaction of Panthapath Branch. A survey will be conducted on the
customers of Panthapath Branch. The objective of this report will be to determine
how well Al-Arafah Islami Bank of Panthapath Branch is satisfying the customers on
different service grounds. Various important issues of customer satisfaction will be
presented in light of the findings of the survey.
Lastly, the findings will be examined to prescribe a set of specific recommendations
to improve the overall service quality according to customers expectations and also to
solve the existing problems in the whole organizational level.
Secondary Objective:
The secondary objectives of this report are:
To find out the major strategic policies and practices of the Bank.
To present an extensive overview of the Bank.
To evaluate the presently delivered customer service of the Bank.
To show the investment mechanism and product offerings in different modes of
AIBL.
To find out customer attitudes of the bank.
1.5 Limitations
There are some limitation in our study. We faced some problems during the study, which
are given below:
Lack of time:
The time period for this study was very short. So, we could not go in depth analysis.
Sometimes the officials were busy & were not able to give much time.
Insuficient data:
Some essential information could not be collected due to confidentiality of business.
Chapter-Two
Methodological Aspect
I. Primary Sources: Primary sources include interviews and conversation with officers
and executives of the Bank of different divisions and departments.
Chapter-Three
Organizational Profile
The bank is committed to contribute significantly in the national economy. It has made a
positive contribution towards the towards the socio economic development of the country
by opening 94 branches on which 31 authorized dealer (AD) throughout the country. The
equity of the bank stood at Tk.3415 million as 31 December 2011, the manpower is 1805
and number of shareholders are12561.
The bank conducts its business on the principles of Mudaraba, Bai-muazzal, and hire
purchase transactions approved by Bangladesh Bank. Naturally, its modes and operations
are substantially different from those of other conventional commercial bank. There is a
Shariah council in the banks who maintains constant vigilance to ensure that the activities
of the bank are being conducted on the precepts of Islam. The Shariah council consists of
prominent Ulema, reputed bankers, renowned lawyers and eminent economist.
In January 1981, the then President of Peoples Republic of Bangladesh while addressing
the 3
rd
Islamic summit conference held at Makka and Taif suggested, the Islamic
countries should develop a separate banking system of their own in order to facilitate their
trade and commerce
This statement of the president indicated favorable attitude of the Government of the
Peoples Republic of Bangladesh towards establishing Islamic banks and financial
institutions in the country.
Earlier in November 1980, Bangladesh Bank, the countrys Central Bank, sent a
representative to study the working of several Islamic banks in abroad.
In November 1982, a delegation of IDB visited Bangladesh and showed keen interest to
participate to establishing a joint venture Islamic bank in the private sector. They found a
lot of work had already been and Islamic bank was in already form for immediate
introduction. Two professional bodies-Islamic Economics Research Bureau (IERB) and
Bangladesh Islamic Bankers Association (BIBA) made significant contribution towards
introduction of Islamic banking in the country.
They came forward to provide training on Islamic banking to top bankers and economist
to fill- up the vacuum of leadership for the future Islamic banks in Bangladesh. They also
held seminars, symposia and workshops on Islamic economics and banking throughout
the country to mobilize public opinion in favor of Islamic banking.
Their professional activities were reinforced by a number of Muslim entrepreneurs
working under the aegis of the then Muslim Business Society (now reorganized as
Industrialist and Businessmen Association). The body concentrated mainly in mobilizing
equity capital for the emerging Islamic bank.
10
At last, the long drawn struggle to establish an Islamic bank in Bangladesh became a
reality and Islami Bank Bangladesh Limited was established in March 1983 in which 19
Bangladeshi national, 4 Bangladeshi institutions and 11 banks, financial institutions and
government bodies of the Middle East and Europe including IDB and two eminent
personalities of the Kingdom of Saudi Arabia joined hands to make the dream a reality.
Later, other five Islamic banks, Islamic Insurance companies and financial institutions
were established in the country. Some traditional banks opened Islamic Banking branches
in some major cities.
11
Commitments:
Ours is a customer focused modern Islamic Banking making sound and steady growth in
both mobilizing deposit and making quality
To deliver financial services with the touch of our heart to retail, small and medium scale
enterprises, as well as corporate clients through our branches across the country.
Our business initiatives are designed to match the changing trade & industrial needs of
the clients.
Allah has permitted trade and forbidden interest (verse 275 of sura Al-baraka). And as
such Al-Arafah Islami Bank Limited operates with the objectives and commitment to
implement the economic and financial principles of Islam in banking arena blending
Islamic values and modern technologies with a view to achieve complete success in this
world and hereafter.
To provide quality service to our customers.
To set high standard of Integrity.
Daffodil International University
12
2.
3.
4.
3.5 Management
The company is managed by its Board of Directors consisting of 15 members. The Board
appoints an executive committee consisting of Sponsor Director (Chairman, Vice
Chairman), its member, Shareholder Director, Ex officer Director, Company Sectary. The
committee is authorized to observe and review major day to day operational functions
including investment plans, budgets and other investment activities. The Board is also
responsible for establishing the companys policies and reviewing the operational
performance of the company including approval of large investment transactions and
major fund procurement. The Board appoints, the Managing Director responsible for
managing the companys overall operations within the framework of policies of the
company.
13
Vice President
Principal Officer
14
Executive Officer
Professional Officer
Probationary
Assistant
Officer
Officer
15
16
i) General Accounting
ii) Investment Accounting
General Accounting
General Accounting includes accounting for-general and administrative expense, funding
operation and fixed assets. Activities of accounting subsection includes
Registration of voucher.
Posting of voucher in the ledger.
Preparation of unadjusted trial balance
Preparation of adjustments (accrual of expenses and income)
Preparation of adjusted trial balance
Maintenance of accounts with Bangladesh bank & other banks
Investment Accounting
The company maintains its books of account based on the operating method of
accounting according to Generally Accepted Accounting Standards in conformity with
one the provision of relevant regulations of Bangladesh Bank.
Collection of receipts i.e. rental, profit
Control of collection i.e. maintains cheque register.
Reporting of information regarding rental collection i.e. cash collection statement.
Acknowledgement to the Account holder i.e. statement of accounts.
Preparation of overdue statement i.e.-overdue statement for BOD.
Activities regarding delinquent charge i.e.-billing.
Treatment of irregular investment Account.
17
3.10 Marketing
The job of marketing section can be divided into two broad categories:
18
From the market information non-existing prospects are also identified and sought after.
Visits are made to meet the CEO or whoever is the concerned person regarding financing
matters and the advantages of taking finance from AIBL is highlighted. AIBL also
distribute desk calendar, telephone index, and slip pad to prospective clients.
Advertisements are given in various journals of professional bodies. Each morning the
senior executives and the manager (branch incumbent) are seat together in a meeting to
discuss about their marketing plan for the day. They target clients, based on market
information. In that meeting it also found out whether any one has any connection in the
targeted companies. Specific executives are assigned with specific target companies.
3.11 Monitoring
Monitoring activities can be summarized follows:
Pre-execution activities
Review of documents and information provided by the clients before financing or
opening of L/C or disbursement of cheque;
Review of security of unexpected projects.
Post-execution activities
Weekly visit to clients office or factory to check the end use of fund
Renewal of insurance coverage.
Balance confirmation.
19
Chapter-Four
Findings and Analysis Regarding
Customer Satisfaction with Islamic
Banking Service
20
No of respondents(f)
% of respondents
Male
12
60%
Female
08
40%
Total
20
100%
21
No of respondents(f)
% of respondents
18-27
04
20%
28-37
08
40%
38-47
02
10%
48-57
02
10%
Above 58
04
20%
Total
20
100%
22
No of respondents
% of respondents
Students
02
10%
Private Service
06
30%
Government Service
04
20%
Business
03
15%
Others
05
25%
Total
20
100%
23
Strongly
Satisfied
Neutral
Dissatisfied
Satisfied
Bank's
personal 15%
strongly
Dissatisfied
40%
30%
10%
05%
10%
35%
40%
10%
05%
of 10%
35%
20%
30%
05%
Working Hour
20%
30%
35%
10%
05%
Service charge
20%
25%
25%
20%
10%
Financial
20%
40%
25%
10%
05%
on 20%
40%
30%
10%
10%
knowladge
Cost of Service
Efficiency
Transactions
Counseling
Satisfaction
customer
helping
desk
From the above table, it is revealed that the sample customers are satisfied (60%) with
financial counseling & customer helping desk. (55%) with working hour & (50%)with
bank's personal knowledge.
The sample customers are dissatisfied with efficiency of transaction(35%).The table also
revealed that customers are also dissatisfied with service charge (30%).
While more than (40%) customers are neither satisfied or dissatisfied with cost of
service.(35%) customers are also neutral with working hour.
24
No of respondents
% of respondents
Male
15
75%
Female
05
25%
Total
20
100%
25
No of respondents
% of respondents
18-27
04
20%
28-37
02
10%
38-47
04
20%
48-57
02
10%
Above 58
08
40%
Total
20
100%
26
No of respondents
% of respondents
Students
03
15%
Private Service
05
25%
Government Service
06
30%
Business
03
15%
Others
03
15%
Total
20
100%
From the above tables and figures, it is revealed that, the sample customers are mostly
retired government service holders (30%). second largest respondents occupation is privat
service holders (25%).Most of the respondents(40%) are above 58. Interesting part of the
study,is that all the respondentative customers of the study are not muslim.20% of the
respondent are nonmuslim.They become customer of IBBL due to convenience, more
profit, influenced by other and etc.
27
Strongly
Satisfied
Neutral
Dissatisfied
Satisfied
Bank's
personal 10%
strongly
Dissatisfied
40%
30%
15%
05%
20%
30%
40%
05%
05%
of 05%
35%
25%
25%
10%
Working Hour
20%
35%
30%
10%
05%
Service charge
20%
35%
20%
20%
05%
Financial
15%
45%
25%
10%
05%
on 20%
40%
30%
05%
05%
knowladge
Cost of Service
Efficiency
Transactions
Counseling
Satisfaction
customer helping
desk
From the above table, it is revealed that the sample customers are satisfied with(60%)of
financial counseling & Satisfaction on customer helping desk.(55%)are satisfied with
working hour &service charge.
The sample customers are dissatisfied with efficiency of transaction(35%).The table also
revealed that customers are also dissatisfied with service charge (25%).
While more than (40%) customers are neither satisfied nor dissatisfied with cost of
service. (30%) customers are also neutral with working hour & Satisfaction on customer
helping desk.
28
29
Branch location of the Al-Arafah Islami Bank Limited is very suitable for the people.
Because Al-Arafah Islami Bank Limited always pick the proper place for operating
bank business so, bank select busy or crowded places and keep discovering where
they can provide banking services to the people so that bank develop them and itself.
Image of the bank is really one of the major factors to influence the customer to
getting the particular bank service. The image of Al-Arafah Islami Bank Limited in
Bangladesh is more than just simply good. Al-Arafah Islami Bank Limited take part
various corporate Al-Arafah activities beside only doing business. One of the biggest
plus point of Al- Arafah Islami Bank Limited in the Bangladesh like Muslim country
is this bank Islamic Shariah operated bank. So peoples good faith always very good
about Al-Arafah Islami Bank Limited in Bangladesh.
Advanced technology reminds the customer chance of getting better and quality
service. Al-Arafah Islami Bank Limited use near about most advanced technology to
operating banking service to the customer in terms of Bangladesh. Al-Arafah Islami
Bank Limited uses their own software and has the big intranet link with its all
branches. So that, Al-Arafah Islami Bank Limited can provide fast, better and quality
service toward the customer to achieve customer satisfaction, which is very good for
banking business.
30
Eventually by above influential factor analysis we can say that, Al-Arafah Islami Bank
Limited are not very much perfect bank service provider but this bank is quite good to
providing quality service. In Bangladesh Al-Arafah Islami Bank Limited, banking
operation is friendly to providing good customer service and they are so much serious to
gaining customer satisfaction. Because today in the business customer are the boss and
those organization will be succeeded, who are more concern about the customer
satisfaction and provide good customer service.
31
32
Chapter- Five
Recommendation & Conclusion
33
5.1 Recommendation:
To perform better in foreign exchange Al-Arafah Islami Bank Limited adopts some
necessary steps. Here I would like to mention some of them.
1. First of all Al-Arafah Islami Bank Limited should increase its equity (ROE) level.
2. Al-Arafah Islami Bank Limited should look after about their return on asset
(ROA).
3. Al-Arafah Islami Bank Limited can expand their export business for more export
financing to minimize the difference between export & import financing.
4. Previously I have mentioned that import business is a very short-term profitable
source of income for banks. However, due to some new government regulation the
import business is highly stubbing. Therefore, to promote this sector AIBL can
offer new profit rate. Such as AIBL can offer new profit rate (Profit rate swap)
option that will repay the money before the time.
5. New investment sector is booming rapidly. The Al-Arafah Islami Bank Limited
should identify those untapped areas of business and invest in those sectors.
I believe these steps will be helpful to improve the foreign trade performance of AlArafah Islami Bank Limited and the financial sector of Bangladesh as well.
34
5.2 Conclusion:
Lot of new commercial bank has been established in last few years and these banks have
made this banking sector very competitive. Therefore, now banks have to organize their
operation and do their operations according to the need of the market. Banking sectors no
more depends on a traditional method of banking. In this competitive world, this sector
has trenched its wings wide enough to cover any kind of financial services anywhere in
this world. The major task for banks, to survive in this competitive environment is by
managing its assets and liabilities in an efficient way.
Through this report I have tried to present the overall foreign trade performance of AlArafah Islami Bank Ltd (AIBL) in comparison with its closest competitor which was
established lot of private bank. From my analysis, I have found that the performance of
AIBL is not a very satisfactory one. The bank should try to overcome the consequences to
improve its performance. According to my findings Prime Bank Limited posses the better
performance in every criterion than its competitor. The performance of Al-Arafah Islami
Bank Limited and Al-Arafah Bank is nearly the same.
One of the major problems for AIBL is not possessed with good marginal efficiency in
ROA. And their return on equity (ROE) ratio is not so high compare to other banks.
However, for foreign trade section they are doing good business. Especially AIBL has
more import business than its rivals. If AIBL can concentrate on import business, it will
give the opportunity to circulate the profit more rapidly than other sources. Besides these,
AIBL should also increase the export business. Because if AIBL can reduce the
difference between import financing to export financing, bank can use its own foreign
exchange for import financing. Here I would like to mention that Prime Bank Limited
(PBL) has little difference between imports financing to export financing.
For the client point of view, they think, they are more satisfied with import business at
AIBL rather than export business. However, at the same time they found some lacking in
the department that can be overcome at no time.
35
References:
36
Appendix
Internship Questionnaire:
Dear respondent,
This is to inform you that I working as an Intern at Al-Arafah Islami Bank and I am a
student of Daffodil International University. I am going to conduct a research on
Customer Satisfaction Evaluation of Al-Arafah Islami Bank Panthapath Branch,
Dhaka. This research will be conducted under the Internship course, in order to find out
the overall efficiency and effectiveness of the service, which is being provided by AlArafah Islami Bank of Panthapath Branch.
I pledge to you, that the above information will not be disclosed by any means and also
that the respondents will be kept unidentified.
Thank you.
The following survey questions have been created in order to acquire data for an
evaluation on the level of customer satisfaction at Al-Arafah Islami Bank of Panthapath
Branch in terms of service quality:
(Please indicate your answer with a tick mark)
Q (1) Please state your Gender:
(a) Male (b) Female
(22)
(08)
(08)
(09)
(04)
(06)
37
(02)
(06)
(07)
(12)
(03)
Q (04) From which form of communication channel have you mostly heard of Al-Arafah
Islami Bank?
(a) Newspaper (b) Television (c) Radio (d) Word of Mouth (e) Billboard
(09)
(03)
(05)
(13)
(00)
Q (05) Which factor had motivated you to open an account in Al-Arafah Islami Bank
instead of other alternative Banks?
(a) Interest Rates (b) Branch Coverage (c) Online Banking (d) Islamic Banking
(06)
(03)
(05)
(14)
(11)
(08)
(05)
(00)
Q (07) Do you think the number of Branches for Al-Arafah Islami Bank should be
increased?
(a) Highly Needed (b) Needed (c) Moderately Needed (d) Not Needed (e) Not at all
needed
Q (08) Al-Arafah Islami Bank as a Banking Service provider is currently a:
(a) Market Leader (b) Market Competitor (c) Market Follower (d) Niche Marketer
(06)
(17)
(07)
(00)
(05)
(07)
(11)
38
(08)
(09)
(00)
(09)
(08)
(06)
(03)
(07)
(13)
(04)
(00)
Q (13) Are you satisfied with the amount of time taken by the employees in delivering
service?
(a) Very Satisfied (b) Satisfied (c) Moderate (d) Unsatisfied (e) Totally Unsatisfied
(04)
(06)
(10)
(06)
(04)
Q (14) How much knowledgeable do you think the employees are about the offerings?
(a) Highly Knowledgeable (b) Knowledgeable (c) Moderately Knowledgeable
(09)
(12)
(05)
(04)
(00)
Q (15) How much reliable is the information that is being provided to you, by the
employees?
(a) Highly Reliable (b) Reliable (c) Moderately Reliable
(08)
(d) Not Reliable
(02)
(15)
(05)
39
Q (16) Do you think the absence of ATM cards is going to hamper Al-Arafah Islami
Banks growth?
(a) Totally Agree (b) Agree (c) Moderate (d) Disagree (e) Totally Disagree
(08)
(13)
(05)
(04)
(00)
Q (17) Do you think the Islami VISA card beneficial for the customers?
(a) Totally Agree (b) Agree (c) Moderate (d) Disagree (e) Totally Disagree
(11)
(14)
(05)
(00)
(00)
Q (18) Do you think that Al-Arafah Islami Bank can increase its market share, if it
engages more in advertising/publicity/promotion?
(a) Totally Agree (b) Agree (c) Moderate (d) Disagree (e) Totally Disagree
(06)
(08)
(12)
(04)
(00)
40
Balance Sheet
41
42
43
44
45
46
47
48
49