CAR Reporting Format for MFBs in MS-Excel
_____________________Microfinance Bank Limited
Capital Adequacy Ratio (as of ___________________________)
# ITEMS
Common Equity Tier-1
1.1 Fully Paid-up Capital
1.2 Balance in Share Premium Account
1.3 Discount on issuance of shares (insert negative amount)
1.4 Reserve for issuance of Bonus Shares
1.5 General/ Statutory Reserves (as disclosed on balance sheet)
1.6 Un-appropriated Pofit/ (Loss)
1.7 Sub-total (1.1 to 1.6)
Less: (Do not insert negative numbers)
1
1.8 Intangible Assets/ Goodwill (net of associated DTLs)
1.9 Shortfall in Provision required against Classified Assets
1.10 Deficit on account of revaluation
1.11 Deferred Tax Assets (net of DTLs) - subject to transitional
arrangements
1.12 Significant investment (amount which is more than 10% of the
issued shares of the investee entity)
1.13 Sub-total (1.8 to 1.12)
1.14 Common Equity Tier-1 Capital (1.7 - 1.13)
2.1 Additional Tier-1 Capital held
2 2.2 Additional Tier-1 Capital recognized for capital (upto 25%
of CET1 as calculated in 1.14)
2.3 Tier-1 Capital (1.14 + 2.2)
Supplementary Capital
3.1 Free available General Provisions or reserves for loan- losses up
to maximum of 1.25% of risk weighted assets
3.2 Depositors' Protection Fund
3 3.3 Revaluation reserves - net of taxes
3.4 Sub-ordinated debt
3.5 Tier-2 Capital Held - Sub-total (3.1 to 3.4)
3.6 Tier-2 Capital recognized for capital (upto 41.67% of CET1
capital)
4 Total Capital (2.3+3.6)
Capital Adequacy Ratio
5.1 Risk Weighted Assets (as per Table B)
5.2 Minimum Capital Requirements (15% of Total Risk Weighted
5 Assets as per item 5.1)
5.3 Total Capital Held (as at Item 4 above)
5.4 Capital Surplus/ (Shortfall) (5.3 - 5.2)
5.5 Capital Adequacy Ratio (5.3/5.1*100)
CAR Reporting Format for MFBs in MS-Excel
nk Limited
Table - A
Amount (in PKR
million)
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#DIV/0!
CAR Reporting Format for MFBs in MS-Excel
_____________________Microfinance Bank Limited
Risk Weighted Assets
Risk
Book Value
# ITEMS Weight
(Million) (%)
1 Cash - 0%
Balances with Central Banks:
2.1 With State Bank of Pakistan - 0%
2
With NBP (only for such functions where NBP performs
2.2 similar role as SBP
- 0%
Balances with Banks:
3
3.1 With Scheduled Banks in Pakistan - 20%
Investment in:
4.1 Treasury Bills - 0%
4.2 Federal/ Pakistan Investment Bonds - 0%
4.3 Other Securities of Federal government - 0%
4.4 Debentures, TFCs etc. of enterprises owned/ controlled by
4 Govt.
(a) Guaranteed by Federal Govt./ SBP - 0%
(b) Not guaranteed by Federal Govt./ SBP - 50%
4.5 Debentures, TFCs etc. of private sector enterprises - 100%
4.6 Marketable securities (Shares/ Mutual Funds etc.) - 100%
4.7 Other Investments (TDRs of Banks/ MFBs) - 20%
Loans & Advances (Less Cash Margin and Govt. Securities
Held):
5.1 Loans gauranteed by Federal Govt./ SBP - 0%
5.2 Loans secured by own deposits pledged - 0%
5.3 Loans secured by Gold - 20%
5
5.5 Microcredit - 100%
5.6 Loans fully secured by mortgage of residential or
commercial property - 50%
5.7 Staff Loans - 0%
5.8 Others - 100%
6 Fixed Assets (net of accumulated depreciation) - 100%
Other Assets
7.1 Advance Tax - 0%
7.2 Deposits & Prepayments - 100%
7.3 Accrued income on Advances - 100%
7
7.4 Accrued income on Deposit accounts - 100%
7.5 Accrued income on investments PIBs/ T-Bills - 0%
7.6 Accrued income on investments - Others - 100%
7.7 Other Receiveable - 100%
Off-Balance Sheet Items
8.1 Direct credit subsitutes (financial guarantees, general
standby letter of credits, Acceptances etc.) - 100%
8
CAR Reporting Format for MFBs in MS-Excel
Transaction relataed contingent liabilities (performance
8.2 bond, bid bonds, SBLC related to particular transaction
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etc.) - 50%
8.3 Other short term off-balance sheet items or contingent
liabilities (maturity less than one year) - 20%
8.4 Other long term off-balance sheet items or contingent
liabilities (maturity greater than one year) - 50%
Operational Risk
9
9.1 Gross Income (as per latest available audited accounts)
1st Year 2nd Year 3rd Year
- - - - 20%
Total -
CAR Reporting Format for MFBs in MS-Excel
mited
Table - B
Adjusted Value
(Million)
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CAR Reporting Format for MFBs in MS-Excel
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