Appendices

Appendices I
FORMULA
Tier OneCapital +Tier Two Capital
CAR=
Risk weighted assets

TotalCore Capital Fund

Core Capital Ratio ( CCR ) = ×100 %
Total Risk Weighted Assets

Total non performing loan

Non− performingloan ratio= × 100
Total loan∧Advances

Total loanlosses provision ( LLP )

Loan loss coverageratio= × 100 %
Total non performingloan

Total loan losses provision ( LLP )

Loan loss provision ratio= ×100 %
Total loan∧advances

Net profit after tax

Management efficiency ratio(MER)=
Total no of staff

Net profit after tax

Earnings per share (EPS )=
No of outstanding shares

Net income after tax

Return on Equity (ROE)= × 100 %
Total shareholders fund

Net income after tax

Return on Assets(ROA)= ×100 %
Total assets

Cash balance∈NRB
Cash Reserve Ratio=
Local currency deposit −Margin Deposit

Cash∧Bank balance
Cash∧bank balance ratio=
Total Deposit

investment ∈government security

Investment ∈government security ratio= × 100
Total deposit
 APPENDIX II
Table No. 2.1
Capital Adequacy Ratio

Total Capital Fund Total risk weighted Capital adequacy

Fiscal year Banks
asset ratio

(tier1 + tier 2)
EBL 6422257000 56780161000 0.113107411
2016
HBL 6414437452 55520649287 0.115532465
EBL 8457023000 63451114000 0.133284074
2017
HBL 7155579476 63729135353 0.112281132
EBL 8457023000 63451114000 0.133284074
2018
HBL 8041967083 72183721696 0.111409704
EBL 10094804000 79711762000 0.126641336
2019
HBL 9815198369 90507189794 0.10844662
Source 2.1: Capital Adequacy Ratio of EBL & HBL(2016-2019)

APPENDIX III

Table No. 2.2

Total core capital ratio

  Total risk weighted

Fiscal year Banks Core Capital ratio
asset
Total Core Capital
EBL 463962000 56780161000 0.081714492
2016
HBL 4972173697 55520649287 0.089555395
EBL 5307829000 63451114000 0.083652259
2017
HBL 5754474636 63729135353 0.090295822
EBL 6624423000 63451114000 0.104401997
2018
HBL 6841375523 72183721696 0.094777262
EBL 8240695000 79711762000 0.103381167
2019
HBL 8537167898 90507189794 0.094325853
Source 2.2: Total Core Capital Ratio of EBL & HBL(2016-2019)
APPENDIX IV
Table no 2.3
Non- performing ratio

Non-performing Total loan and

Fiscal year Banks Non- performing ratio
loan advances

EBL 276198772 44197762941 0.006249157

2016
HBL 1186189950 41057397533 0.028891017
EBL 470404039 48450304601 0.009709001
2017
HBL 911514998 46449329430 0.019623857
EBL 367164030 55363518834 0.006631877
2018
HBL 1783952501 55428007254 0.032185038
EBL 264422150 68911543324 0.003837124
2019
HBL 851375948 69100889341 0.012320767
Source 2.3: Non-performing ratio of EBL & HBL (2016-2019)

APPENDIX V
Table 2.4

Loan Loss Coverage ratio

Total loan loss Non-performing Loan loss coverage

Fiscal year Banks
provision loan ratio

EBL 705856854 276198772 2.555611848

2016
HBL 1333591967 1186189950 1.124265104
EBL 804575876 470404039 1.710393214
2017
HBL 1128970186 911514998 1.238564575
EBL 878280394 367164030 2.392065459
2018
HBL 1951777381 1783952501 1.094074747
EBL 881053609 264422150 3.331996238
2019
HBL 135410397 851375948 1.591436075
Source 2.4: Loan Loss Coverage Ratio of EBL & HBL(2016-2019)
APPENDIX VI

Table 2.5
Loan loss provision ratio

Total loan loss Total loan and Loan loss provision

Fiscal year Banks
provision advances ratio

EBL 705856854 44197762941 0.01597042

2016
HBL 1333591967 41057397533 0.032481162
EBL 804575876 48450304601 0.016606209
2017
HBL 1128970186 46449329430 0.024305414
EBL 878280394 55363518834 0.015863883
2018
HBL 1951777381 55428007254 0.035212837
EBL 881053609 68911543324 0.012785283
2019
HBL 1354610397 69100889341 0.019607713
Source 2.5: Loan Loss Provision Ratio of EBL & HBL (2016-2019)

APPENDIX VII
Table no 2.6
Management Efficiency Ratio

Management
Fiscal year Banks Net profit after tax Total no of staffs
Efficiency ratio

EBL 147110000 643 228786.9362

2016
HBL 943698000 830 1136985.542
EBL 154970000 696 222658.046
2017
HBL 959107000 835 1148631.138
EBL 157430000 696 226192.5287
2018
HBL 111228700 856 1299400.701
EBL 173020000 739 234127.1989
2019
HBL 193590700 857 2258934.656
Source 2.6: Management Efficiency Ratio of EBL & HBL (2016-2019)
APPENDIX VIII
Table 2.7
Earnings Per Share

Fiscal year Banks Net profit after tax No of shares EPS

EBL 147110000 18400000 7.9951087

2016
HBL 943698000 40000000 2.359245
EBL 154970000 18800000 8.2430851
2017
HBL 959107000 40000000 2.3977675
EBL 157430000 48800000 3.2260246
2018
HBL 111228700 50000000 2.224574
EBL 173020000 98800000 1.7512146
2019
HBL 193590700 85000000 2.2775376
Source 2.7: Earnings Per Share of EBL & HBL (2016-2019)

APPENDIX IX

Table no: 2.8

Return on Equity

Net profit after

Fiscal year Banks shareholders fund ROE
tax

EBL 147110000 55342000 2.658198114

2016
HBL 94369800 5299708 1.780660368
EBL 154970000 62613000 2.475045118
2017
HBL 95910700 6083411 1.576594118
EBL 157430000 76513000 2.057558846
2018
HBL 111228700 3332700 3.337495124
EBL 173020000 83939000 2.061258771
2019
HBL 193590700 4499145 4.302833094
Source 2.8: Return on Equity of EBL & HBL (2016-2019)
APPENDIX X
Table no: 2.9
Return on Assets

Net profit after

Fiscal year Banks Total assets ROA
tax

EBL 147110000 65741150457 0.223771563

2016
HBL 94369800 74718815 0.126299915
EBL 154970000 70445082845 0.219986965
2017
HBL 95910700 74720031 0.128360091
EBL 157430000 99152806017 0.158775133
2018
HBL 111228700 82801550614 0.134331663
EBL 173020000 1138850464 0.151925126
2019
HBL 193590700 99863008080 0.193856267
Source 2.9: Return on Assets of EBL & HBL (2016-2019)

APPENDIX XI
Table 2.10
Cash Reserve Ratio

Cash balance in Local currency and

Fiscal year Banks Cash reserve ratio
NRB margin deposit

EBL 8159754000 8476706444 0.96260901

2016
HBL 2427014381 5528854464 0.438972376
EBL 8205090000 5972388653 1.176797567
2017
HBL 3766154837 6297700232 0.598020658
EBL 9446922000 7524080766 1.255558293
2018
HBL 5873158748 7678695619 0.764864117
EBL 17126156000 9278771471 1.845735295
2019
HBL 5677702310 869009811 0.653353074
Source 2.10: Cash Reserve Ratio of EBL & HBL (2016-2019)

APPENDIX XII
 Table no 2.11
Cash and Bank Balance Ratio

Cash and Bank Cash and bank

Fiscal year Banks Total deposit
balance balance ratio

EBL 11215794000 57720464632 0.194312261

2016
HBL 3648199000 53072319487 0.068740146
EBL 13172782000 62108135754 0.212094307
2017
HBL 5542590000 64674848295 0.085699312
EBL 25116482000 83093789957 0.302266656
2018
HBL 8387412000 73538200185 0.114055171
EBL 23117394000 93735480708 0.246623731
2019
HBL 7874984000 87335785849 0.09016904
Source 2.11: Cash and bank balance ratio of EBL & HBL (2016-2019)

APPENDIX XIII

Table no: 2.12

Investment in Government Securities ratio

investment in Investment in
Fiscal year Banks government Total deposit government security
securities ratio

EBL 6988310000 5772046432 0.121071617

2016
HBL 7279759154 53072319487 0.13716678
EBL 2544737000 62108135754 0.040972684
2017
HBL 10158618779 64674848295 0.15707217
EBL 8587725000 83093789957 0.103349781
2018
HBL 8886096895 73538200185 0.120836475
EBL 10361766000 93735480708 0.110542624
2019
HBL 5281324304 87335785849 0.060471481
Source 2.12: Investment in government security ratio (2016-2019)