Sl.

Amount in BDT (As per

Input fields
No. Statements)
1 Cash and Bank Balances (7 Fields)
i Cash in Hand 105,311,188
ii Cash at Bank in Company's operational account 105,311,188
iii Cash at Bank in trading accounts (Stock Dealer A/C) 105,311,188
iv Cash at Bank accounts for clients (consolidated customer account) 210,622,376
v Cash at Bank at IPO Account 210,622,376
vi Investments in FDR 211,122,376
vii Others cash and cash euivalent 210,622,376

Net Receivable from Exchange, Depository, CCP and others (9

2
Fields)
2.1 Cash deposits with Exchanges (as margin/security)
i Mandatory 7,414,274
ii Excess over mandatory 3,707,137
2.2 Cash deposits with Clearing House (as margin/security)
i Mandatory
ii Excess over mandatory
2.3 Cash deposit with depository (as per rule)
i Mandatory
ii Excess over mandatory
2.4 Assets provided to others as security
i Assets kept as security against any obligations
ii Assets kept as security but exercisable within 30 days
iii Cash provided as security for short selling

3 Net Receivable from Securities Trading (12 fields)

3.1 Receivable from DSE (categorized as A,B,G,N,Z and DVP)
i Receivable against A, B, G & N category 3,707,137
ii Receivable against Z category 3,707,137
iii Receivable against DVP category
3.2 Receivable from CSE (categorized as A,B,G,N,Z and DVP):
i Receivable against A, B, G & N category 3,707,137
ii Receivable against Z category 3,707,137
iii Receivable against DVP category
3.4 Receivable from Stock Broker/Stock Dealer
3.5 Receivable from Merchant Banker 3,707,137
3.6 Receivable from selling agents
3.7 Receivable under securities borrowing and lending agreements
3.8 Receivable under repurchase transactions
3.9 Receivable from others

4 Net Receivable from margin Clients (4 fields)

Receivable from Clients having no margin or full erosion of clients'
i 3,707,137
equity ([Link] equity against debit balance)
Receivable from Clients fall under force sale condition (e.g. equity is
ii 3,707,137
between 100% and 125% of DB)
Receivable from Clients fall under margin call (e.g. equity is >125% of
iii 3,707,137
DB but <150% of DB)
Receivable from regular Margin Clients (e.g. equity is >150% of debit
iv 3,707,137
balance)

5 Net Receivable from other Clients (4 fields)

i Receivable after securities trading
ii Receivable arises from fee, commission & charges 3,707,137
iii Net receivable from counterparties (clients, designated clients, etc.)
iv Amounts receivable from securities dealer (if subsidiary)

6 Net Receivable arises from short selling

7 Other assets arising from (6 fields)

i Receivable against Advisory Fees, Commission, etc 3,707,137
ii Dividend Receivable 3,707,137
iii Interest Receivable 3,707,137
iv Prepaid expenses 7,340,965
v Security deposits 489,398
Sl. Amount in BDT (As per
Input fields
No. Statements)
vi Any other (need to specify) 3,707,137

8 Advance /Investments in Associated undertakings (long term):

i Advance to Subsidiaries 9,787,954
ii Advance to Associated Companies 4,893,977
iii Advance to Directors 9,787,954
iv Advance to Staffs 14,681,930
v Other Advances 2,446,988

9 Liabilities (2 fields)
i Short positions in securities held for own account
ii Payable to Clients 655,923,336

10 Short Term Business Liabilities (5 fields)

Payable to Banks, if not for trading & investment (current portion of long
i 126,577
term liabilities )
Payable to FIs, if not for trading & Investment (current portion of long-
ii 3,490,443
term liabilities)
Payable to Banks & FIs for loan against Margin Financing & Investment
iii 5,642,859
(full amount)
Payment obligation against sub-debt, preference shares (current
iv -
portion)
v Payable to associate companies or persons -

Amounts payable to clearing houses/Exchanges/Depository etc. (4

11
fields)
i Payable to Exchanges 57,412,608
ii Payable to Clearing House/CCP 11,482,522
iii Payable to Depository 11,482,522
iv Payable to Brokers 11,482,522

12 Other Liabilities and Provisions (10 fields)

i Accruals & Accounts payable
ii Deferred tax and other differed liabilities
iii Provision for Margin Loan 21,064
iv Provision for Gratuity, PF & others 15,798
v Provision for Tax & VAT 10,532
vi Interest Suspense against Margin Loan
vii Liabilities for Expenses 70,000
viii Interest Payable 22,965,043
ix Provision for contingent liabilities and floating losses
x Others (clearly specified in notes) 77,453,916

13 Non-current Loan Liabilities (3 fields)

i Long term loan liabilities (other than current portion amount) 180,400,000
ii Approved subordinated debt (other than current portion amount)
Approved Redeemable preference shares (other than current portion
iii
amount)

14 Fixed assets (net off Depreciation & amortization) (3 fields)

i Land & Land Development 25,978,801
ii Building & Other structures 6,494,700
iii Other tangible assets 70,068,785

15 Intangible Assets (2 fields)

i Software 2,456,053
ii Goodwill, Patents and other Intangible Assets 1,052,594

16 Value of investment in Exchange (against Membership value) 96,986,595

17 Other Long Term Assets (4 fields)

i Long Term Investments 500,000
ii Long Term Prepayments & Deposits
iii Deferred Tax Assets 13,012,768
Sl. Amount in BDT (As per
Input fields
No. Statements)
iv Others (clearly specified in notes)

18 Total Capital (17 fields)

i Paid-up-capital 1,009,373,500
ii Share Premium -
iii General reserve -
iv Capital Reserve 33,523,303
v Other Reserves -
vi Dividend Equalization Reserve -
vii Revaluation Reserve 87,688,970
viii Adjustment for diminution in value of portfolio holdings -
ix Retained Earnings 335,871,983
x General Provision 5,266
xi Specific Provision 47,395
Revaluation Surplus on Fixed Assets (Property, plant &equipments
xii -
other than Intangible assets)
xiii Unrealized gain on investment in listed securities -
Unrealized gain on investment in non-listed securities (other than
xiv -
closed end mutual fund)
xv Unrealized gain on investment in strategic holding 87,688,970
xvi Preference Share
xvii Subordinated debt
Total Capital

X Area of Risk
19 Operation Risk Requirement (ORR)
Based on Average Annual Gross Income (see clause (b) of sub-rule
386,493
(7.1) of rule 7)

20 Proprietary position
i Value of "A" category securities 95,698,279
ii Value of "B/G/N/." category securities 143,547,419
iii Value of "Z" category instruments -
iv Value of "OTC" category instruments 95,698,279
v Value of Non-Listed Instruments -
vi Value of listed funds -
vii Value of non-listed funds -
viii Value of AIFs -
ix Value of listed debt instruments 47,849,140
x Value of non-listed debt instruments -
xi Value of listed strategic investments 47,849,140
xii Value of non-listed strategic investments -
xiii Value of Government securities/ instruments -
xiv Value of commercial paper -
xv Value of Listed ABS -
xvi Value of Non-Listed ABS -
xvii Own subscription in IPOs but not yet allotted 47,849,140
xviii Other Investment -
xix Proprietary position in Derivatives -

21 Counterparty Risk
i Exposure of credit facilities to Clients 14,828,549
ii Exposure of Guarantee Provided to counterparty

22 Underwriting Risk N/A for Broker

i Public Issue of Equity Instruments (IPO) N/A
ii Public Issue of Equity Instruments (Rights Issue) N/A
iii Public Issue of Debt Instruments N/A

23 Large Exposure Risk

i Sum of all Large Exposure to a Single counterparty 3,582
ii Sum of all Large Exposure to Single Equity 2,457
iii Sum of all Large Exposure to Debt Instruments 324,675

24 Liability Risk
Sl. Amount in BDT (As per
Input fields
No. Statements)
i Exposure of Asset under Management (AUM) N/A
ii Exposure of Fund Under Management (FUM) N/A
iii Exposure of Institutional Fund Under Management (IFUM) N/A
iv Annual Revenue Reported in last year 48,639,503

25 Operating Income
i Brokerage commission income 71,994,633
Statement of Financial Position as at 31st December 20XX
XYZ Company
Current Quarter Previous Quarter
Amount in BDT Notes 20XX 20XX

Non-current assets
Property, plant and equipment 5 32,473,501 32,423,698
Intangible assets 6 3,508,647 1,419,361
Lease (Right of use assets) 7 70,068,785 75,514,166
Investment in DSE & CSE (Membership) 8 96,986,595 96,986,595
Deferred tax 9 13,012,768 12,705,938
Long Term Investment 1,000,000 1,000,000
Total Non-Current Assets 217,050,296 220,049,758

Current assets
Investment in shares 10 478,491,397 445,516,367
Account receivables 11 77,849,881 121,670,277
Advances, deposits and prepayments 14 49,429,166 39,971,173
Cash and cash equivalents 16 1,053,111,882 931,621,052
Cash in Hand 105,311,188 93,162,105
Cash
Cashat
atBank
BankininCompany's operational
trading accounts (Stockaccount
Dealer 105,311,188 93,162,105
A/C)
Cash at Bank accounts for clients (consolidated 105,311,188 93,162,105
customer account) 210,622,376 186,324,210
Cash at Bank at IPO Account 210,622,376 186,324,210
Investments in FDR 105,311,188 93,162,105

Others cash and cash euivalent 210,622,376 186,324,210

Total Current Assets 1,658,882,326 1,538,778,869

Total assets 1,875,932,622 1,758,828,627

Equity and liabilities

Shareholder's equity
Share capital 17 1,009,373,500 1,009,373,500
Paid-up Capital 1,009,373,500 1,009,373,500
Share Premium 0 0
General reserve 0 0
Capital Reserve (Mandatory 10%) 19 33,523,303 25,792,593
Dividend Equalization Reserve 0 0
Revaluation Reserve 18 87,688,970 87,688,970
Revaluation Surplus on Fixed Assets (Property, plant
&equipments other than Intangible assets) 0 0
Unrealized gain on investment in listed securities 0 0
Unrealized gain on investment in non-listed securities
(other than closed end mutual fund) 0 0
Unrealized gain on investment in strategic holding 87,688,970 87,688,970
Other Reserves 0.00 0.00
Adjustment for diminution in value of portfolio
holdings 0.00 0.00
Retained Earnings 335,871,983 334,233,807
Total Equity 1,466,457,756 1,457,088,870

Non-current liabilities
Long-term debt 19 180,400,000 130,400,000
Lease liability 20 58,196,157 65,035,826
238,596,157 195,435,826
Current liabilities
Lease liability 20 19,257,759 17,077,807
Payable to clients 21 655,923,336 554,869,794
Short Term Liabilities
Payable to Banks, if not for trading & investment
22 9,259,879 9,259,879
Payable to FIs, (current
if not forportion
tradingof& long term liabilities
Investment (current) 126,577 126,577
portion of long-term liabilities) 3,490,443 3,490,443
Payable to Banks & FIs for loan against Margin
Financing & Investment (full amount) 5,642,859 5,642,859

Payment obligation against sub-debt, preference

shares (current portion) 0 0
Payable to associate companies or persons 0 0
Account payables 22 114,825,215 28,096
Payable to Exchanges 57,412,608 14,048
Payable to Clearing House/CCP 11,482,522 2,810
Payable to Depository 11,482,522 2,810
Payable to Brokers/Merchant Bankers 11,482,522 2,810
Interest Payable on CCA to Clients 22,965,043 5,619
Other Payable - -
Provision & Accrual 25 52,661 38,485,319

General Provision 5,266 3,848,532

Provision for margin loan (Mandatory 1%) (2) 21,064 15,394,128
Provision for Gratuity, PF & others (2) 15,798 11,545,596
Provision for Tax & VAT (2) 10,532 7,697,064
Liabilities for Expenses 26 70,000 65,000
CDBL Fee 20,000 15,000
Audit Fee 50,000 50,000
799,388,850 619,785,895

Total liabilities 1,037,985,007 815,221,721

Total liabilities and equity 2,504,442,763 2,272,310,591

Statement of Comprehensive Income for the year ended 31st December 20XX
XYZ Corporation

Current Year Previous Year

Amount in BDT Notes 20XX 20XX

Income Statement

1. Operating income 27
Brokerage commission income 71,994,633 51,928,765
Capital gain from sale of securities under dealer Accounts and 11,445,517 55,254,265
Stratergic Invest
Interest Income on magin loan 29,157,044 27,535,661
BO Renewal charge - -
IPO processing charge 4,210 580
CDBL Fees and others 81,448 116,218
Unrealized gain in securities through FVPL - -
Unrealized loss in securities through FVPL - -
Dividend income from investment on listed securities 2,058,288 16,286,388
Other operating income 90,322 46,750
Total Operating Income 114,831,462 151,168,627

2. Operating Expeses 28
Transaction fee 5,921,502 4,285,306
CDBL expenses 2,905,768 2,129,878
TREC as well as Stock-Dealer and Stock-Broker registration 0 0
Certificates Renewal Fees
New Trader and AR Registration Fees 50,700 11,500
TC and AR Registration Certificate Renewal Fees 218,300 0
Back Office vendor's charges 0 0
Network charge 0 477,133
Wages for labor 0 0
Capital loss from sale of securities under dealer Accounts and 0 0
Stratergic Invest
Any other Operating Expenses 0 0
Total Operating Expenses 9,096,270 6,903,817

Profit From Operation 105,735,192 144,264,810

3. General & administrative expenses 29

Salary & allowances 40,001,158 33,478,708
HR & training expenses 970,121 0
Stationary, printing & advertisement expenses 1,423,272 154,522
Rent, rates & taxes 31,050 0.00
Conveyance 118,423 10,000
Business development 916,618 2,487,849
Office entertainment 3,292,757 4,668,986
Electricity & utilities 1,094,838 1,081,720
Audit fees 208,750 327,750
Excise duty & others 2,677,952 17,481
Reserch expenses 81,153 437,135
Director remuneration and entertainments 0 0
Depriciation & amortization 4,604,533 9,467,720
Legal & professional fees 1,454,300 213,775
Repair & maintenance 102,120 50,000
Insurance expenses 0 0
Bidding fees 0 0
Other expenses 4,084,622 1,920,280
Total General & Administrative Expenses 61,061,667 54,315,926

Net Operating Income 44,673,525 89,948,884

4. Non-operating income 30
Rental income 0 0
Cheque dishonour charge from clients 0 15,000
Gain on disposal of fixed assets 0 0
Dividend income from DSE shares 0 4,104,263
Interest on FDR 1,191,095 0
Interest on other loan and advances 2,834,016 0
Other non-operating income 0 518,062
Total Non-operating income 4,025,111 4,637,325

5. Non-operating expenses
Interest charge on bank loan 27,744,634 20,519,763
Interest charge on other loans and advances 0 0
Total Non-operating expenses 27,744,634 20,519,763

Profit before provision 20,954,002 74,066,446

6. Provisions
Provision for deminishing value of investment 0 0
Current Provision for margin loan 10,226,969 0
Other provisions 10,084,170 0
Total Provision 20,311,139 0

Profit before tax 642,863 74,066,446

7. Provision for Income tax and Deferred Tax Expenses

Provision for Income Tax 11,366,241 36,236,348
Deferred tax expense/(Income) 0 0
Net Profit after Tax (10,723,378) 37,830,098

8. Other comprehensive income

Fixed Assets Revaluation gain 0 0
Tax on Fixed Assets Revaluation gain 0 0
0 0
Unrealized gain in securities through FVOCI & amortised cost
Tax on Unrealized gain in securities through FVOCI & amortised 0 0
cost
(59,758,950) (117,409,996)
Unrealized loss in securities through FVOCI & amortised cost
Total Other comprensive income (59,758,950) (117,409,996)

Net comprensive income -70,482,328 -79,579,898

Discounts (5,232) (4,925)
Net Revenue 456,783,551 617,099,133

Other Revenue 1,000 1,000

Total Revenue 15 456,784,551 617,100,133

Cost of goods sold (COGS) 2 (29,021) (29,318)

Gross profit 456,755,531 617,070,816

Selling and marketing expenses (5,467) (5,962)

General expenses 3 (3,181) (3,146)
Administrative expenses 4 (1,515) (1,689)
Total operating expenses (10,163) (10,797)

Operating profit 456,745,368 617,060,019

Interest expense 18 (310) (330)

Profit before tax (PBT) 456,745,058 617,059,689

Income tax expense 19 (931) (960)

Net Income 456,744,126 617,058,729

Statement of Other Comprehensive Income

Other comprehensive income

Unrealized gain/(loss) on foreign currency translation 9 (5)
Pension obligations adjustments 12 (920) -
Unrealized gain/(loss) of financial assets measured at fair value (105) (421)

Other comprehensive income (1,016) (426)

Total comprehensive income 456,743,110 617,058,303

Earnings per share:

Basic earnings per share (EPS) 9 2.18 2.03
Diluted earnings per share (DEPS) 9 2.01 1.97
Area of Risk Amount in BDT
Operation Risk Requirement (ORR)
Based on Average Annual Gross Income (see clause (b) of sub-rule
386,493
(7.1) of rule 7)
Large Exposure Risk
Sum of all Large Exposure to a Single counterparty 3,582
Sum of all Large Exposure to Single Equity 2,457
Sum of all Large Exposure to Debt Instruments 324,675
Liability Risk
Annual Revenue Reported in last year 48,639,503