INTERNATIONAL TRADE &

FINANCIAL PERFORMACE
ANALYSIS OF DHAKA BANK PLC
 Internship Report On
“International Trade & Financial Performance analysis of Dhaka Bank PLC”

Prepared For
The Chairman
Fourth Year Exam Committee 2023

Prepared By
Nazia Tasnima Binty
Exam ID: 200806
Registration No: 20203052060
BBA Program, Session: 2019-2020

Department of Finance & Banking

Faculty of Business Studies
Jahangirnagar University
Savar, Dhaka-1342

Submission Date
January 29, 2025
January 29, 2025
The Chairman
Fourth Year Exam Committee 2023
Department of Finance & Banking, Jahangirnagar University,
Savar, Dhaka-1342

Through: Asma Ahmed, Internship Supervisor

Subject: Submission of Internship Report.

Sir,
It is my immense pleasure to present you my internship report “International Trade &
Financial Performance analysis of Dhaka Bank PLC”. I’m submitting this report as a partial
requirement of BBA program. I have given my all to make this report as much detailed and
informative as possible and hope this report to maximize the learners’ knowledge and build
foundations for deeper understanding of the International Trade.
I will be eagerly awaiting your consideration and evaluation of my work. I will be delighted to
address any questions you may have or to offer any further details on this report. I will hope
that this report will meet your expectations and earn your gratitude.

Sincerely,
Nazia Tasnima Binty
Exam ID: 200806
Registration No: 20203052060
BBA Program, Session 2019-2020
Department of Finance and Banking
Jahangirnagar University, Savar, Dhaka – 1342.

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 Acknowledgement

First of all, I thank Allah because he bestowed upon me both the capability and the direction to
finalize this report at Dhaka Bank Plc. The report exists to boost my practical skills and
personal understanding through real-world learning activities that support theoretical
classroom instruction.
The guidance and encouragement of Mrs. Asma Ahmed (Associate Professor, Department of
Finance & Banking) has been an invaluable part of this study. The authority she brings to
finance helps me to learn effectively while aiding me to develop this research report. My
deepest appreciation goes to First Vice President of Dhaka Bank Plc, Md. Ezazur Rahman
for their enthusiastic collaboration throughout the supervision period.
I would like to extend my deep and profound respect to Mrs. Konica Azad, Senior Principal
Officer, who helped me through the complete tenure of the internship, which helped me learn
practical internee tasks and thereby make this report possible. I am grateful to the CPC
Reporting Team at Dhaka Bank Plc including all others. I am deeply thankful to all the
Department of Finance and Banking faculty and staff who helped my internship program bloom
through their valuable assistance.

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 Executive Summary
This report examines the complete relationship between overseas transactions and financial
results at Dhaka Bank PLC—the leading commercial bank of Bangladesh. The examination
explores Dhaka Bank PLC’s strategic business operations which support trade transactions and
its financial position against regional economic development as well as global trade integration.
Through research we gain significant understanding of how trade finance affects operational
excellence and company financial success for emerging market businesses.
Exporters and importers receive essential support through trade services which minimize risks
and streamline transactions between national and international markets. Trade services deal
with international market complexities to deliver this critical importer and exporter support.
Trade facilitation represents a vital strategic priority for the bank because it enhances
Bangladesh's competitive position in international markets.
The systematic blend of these strategic elements helps the bank establish financial security and
profitability along with competitive performance throughout a constantly changing banking
environment.
The report shows Dhaka Bank faces industry risks which include regulatory requirements
alongside currency market instabilities but presents bold expansion prospects using digital
business strategies. Digital trade platforms and blockchain technology together with strategic
partnerships between regional and global trade initiatives create potential ways for improving
operational transparency and efficiency as well as organizational scale. The novel solutions
developed by Dhaka Bank create new opportunities to grow its business portfolio for trade
finance transactions as market trends emerge.
Dhaka Bank PLC strengthens its position as Bangladesh's key factor in economic growth
through international trade finance operations and technological advancements in financial
operations along with robust practical frameworks. The report recognizes trade finance's
essential role in enhancing financial results and establishes research priorities to analyze digital
evolution and regulatory shifts and emerging trading pact standards.

This executive summary consolidates key findings while illustrating critical strategic aspects
from an internship research project to help readers understand Dhaka Bank's international trade
strategies and operational frameworks.

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 Table of Contents

Executive Summary ................................................................................................................. iii

Introduction ................................................................................................................................ 1

1.1 Background of the study .................................................................................................. 1

1.2 Objective of the Report .................................................................................................... 2

1.3 Methodology .................................................................................................................... 2

1.4 Literature Review............................................................................................................. 3

1.5 Limitation of the report .................................................................................................... 5

Company Overview ................................................................................................................... 6

2.1 Background of the Company ........................................................................................... 6

2.2 Company Profile .............................................................................................................. 7

2.3 Objectives of Dhaka Bank Ltd ......................................................................................... 7

2.3.1 The Goals of DBL ..................................................................................................... 7

2.3.2 Mission of DBL ........................................................................................................ 8

2.3.3 Vision of DBL: .......................................................................................................... 8

2.3.4 Strategies ................................................................................................................... 8

2.4 The Organizational Hierarchy .......................................................................................... 9

2.5 Core Functions of CPC in Dhaka Bank PLC ................................................................. 10

2.5.1 Introduction ............................................................................................................. 10

2.5.2 The Teams ............................................................................................................... 10

2.5.3 The Activities .......................................................................................................... 11

Industry analysis of Dhaka Bank Plc ....................................................................................... 16

3.1 Market Position: ............................................................................................................. 16

3.2 Trend Analysis of DBL .................................................................................................. 17

3.2.1 Net Income .............................................................................................................. 17

3.2.2 Earning Per Share ................................................................................................... 18

 3.3.3 Import Business ...................................................................................................... 19

3.3.4 Export Business ...................................................................................................... 19

3.4 Competitor Analysis....................................................................................................... 20

3.4.1 Return on Asset ....................................................................................................... 20

3.4.2 Return on Equity ..................................................................................................... 21

3.4.3 Earning Per Share ................................................................................................... 22

3.4.4 Net Income .............................................................................................................. 23

3.4.5 Import Business ...................................................................................................... 24

3.4.6 Export Business ...................................................................................................... 25

3.4.7 Inward Foreign Remittances ................................................................................... 25

3.5 SWOT Analysis of DBL ................................................................................................ 26

3.6 Regression Analysis of DBL .......................................................................................... 28

Internship Experience .............................................................................................................. 29

Recommendation ..................................................................................................................... 32

Conclusion ............................................................................................................................... 32

Bibliography ............................................................................................................................ 34

Appendix .................................................................................................................................. 35

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 Table of Figure
Figure 1: Organization Hierarchy .............................................................................................. 9
Figure 2: L/C Advising ............................................................................................................ 13
Figure 3: ROA & ROE of DBL ............................................................................................... 16
Figure 4: Net Income ............................................................................................................... 17
Figure 5: Earnings Per Share ................................................................................................... 18
Figure 6: Import Business ........................................................................................................ 19
Figure 7: Export Business ........................................................................................................ 20
Figure 8: Competitor Analysis (ROA) ..................................................................................... 21
Figure 9: Competitor Analysis (ROE) ..................................................................................... 22
Figure 10: Competitor Analysis (EPS) .................................................................................... 23
Figure 11:Competitor Analysis (Net Income) .......................................................................... 23
Figure 12:Competitor Analysis (Import Business) .................................................................. 24
Figure 13: Competitor Analysis (Export Business) ................................................................. 25
Figure 14: Competitor Analysis ( Remittence) ........................................................................ 26

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 Chapter – 01

Introduction

1.1 Background of the study

International trade describes the process of goods and capital transfer across international
borders through service exchanges. This system includes both international product movements
and service transactions between different nations across borders. International trade functions
according to comparative advantage principles which determines countries should specialize
in producing their target products efficiently before exchanging them for goods they would not
profitably manufacture.
Components of International Trade
1. Imports: Goods and services purchased from other countries.
2. Exports: Goods and services sold to other countries.
3. Balance of Trade: The difference between a country's exports and imports.
o Trade Surplus: When exports exceed imports.
o Trade Deficit: When imports exceed exports.

Financial performance analysis represents the systematic evaluation of organizational financial

outcomes through official financial documents and essential metric calculations. Analysis
provides stakeholders including investors managers creditors and analysts with necessary
insights into a company's profitability and liquidity combined with efficiency performance and
solvency and overall financial strength. The analysis determines how successful a company
becomes at earning profits compared to its revenue numbers and operating expenses and
shareholder equity. Through balance sheet analysis stakeholders can understand the company's
assets and liabilities alongside equity values. This measurement system determines if the
company will successfully fulfill its short-term debt obligations. Financial performance
analysis enables crucial strategic decisions through Investor Insights providing market uptake
for shareholders while Risk Management detects organizational financial threats.

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1.2 Objective of the Report
Theoretical classes of BBA provide us theories regarding different subjects whereas practical
training gives us the chances to view those systems and their operations. The principal intent
of this report is to analyze different aspect of international Trade operations of Dhaka Bank
Ltd.

Broad Objective
The broad objective of this study is to assess the functions, benefits, customer relationship and
potential problems of foreign trade and import Practices of Dhaka Bank Ltd.
Specific Objectives
More specifically the objectives of this study is to-
• Show the functions of Centralized Trade & import Operations
• Find out the overall performance of Central Trade Processing Center
• Assess the risk minimization in trade operation through centralization of trade operations.
• Find out the financial benefits and challenges of centralization of trade in Dhaka bank.
• Completive analysis and customer relationship
• Analyzing strength, weakness, threat and opportunity of CPC

So, there are some precise objectives that are clearly described by me later and I think
accomplished my objective by this project

1.3 Methodology
This report is based on the information collected from different sources following a specific
methodology. The details are as follows:
Primary sources
In the primary search for information, the sources are-.
Practical Desk works
Discussing with experienced officers and In-charge
Discussion with employees
Personal observation
Analysis clients portfolio provided by organizational supervisor.

Secondary Sources
Annual report of Dhaka Bank Limited

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 Procedure Manual of DBL
DBL website and different journal and related information from internet searching Annual
report of Dhaka Bank limited.
Files and documents of the branch.
Different papers and forms related to account opening, closing and check books.
The analysis included the Dhaka bank limited official website along with results from goggle
search.

This is a Descriptive Research, which briefly reveals the overall activities of the Dhaka Bank
Limited and also critically analyzes the “Credit Management” of this bank. To prepare this
report all the necessary information collected from both primary and secondary sources of data.

1.4 Literature Review

International trade and financial performance place the banking institutions, such as the Dhaka
Bank PLC, in a critical light given the inter-relationship between the world trade dynamics and
organizational financial health. This literature review synthesizes information from relevant
research on international trade and banking performance, specifically referencing the
Bangladeshi banking sector and the place of the subject bank within the same.
The role of banks in facilitating international trade is documented in a wide array of economic
literature reviews. Demiurgic-Kunt and Maksimovic (1998) indicate that financial institutions
act as critical intermediaries of international trade, providing a range of services such as letter
of credit, trade finance, and foreign exchange. Banks in emerging markets, like Bangladesh,
therefore emerge as key players who support exporters and importers in mitigating the risks of
cross-border transactions. World Bank (2020).
Dhaka Bank PLC structured trade finance services, export-import financing, and remittance
facilities fall under its trade service portfolio. Such services fall under findings by Amiti and
Weinstein (2011), which cite the positive relationship of bank efficiency to trade volume in
developing economies.
Under traditional banking performance analysis the key measures consist of return on assets
(ROA) and return on equity (ROE). Operational efficiency and asset quality stand as
fundamental elements for determining banking financial performance according to Berger and
Humphrey (1997). Profitability and cost efficiency and credit risk management stand out as the
main strategic pillars highlighted in Dhaka Bank’s financial statements to ensure competitive
advantage sustainability. The bank's trade finance operation produces earnings that consist of

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foreign exchange transactions alongside fees from wholesale payments and interest received
from funded accounts. Research demonstrates trade finance activates have positive impacts on
financial profitability as they help banks achieve income diversification and maximize asset
value (Beck et al., 2000).
The international trade facilitation process becomes complex for Dhaka Bank alongside other
Bangladeshi banks due to regulatory standards and currency market instabilities combined with
geopolitical conditions. Rahman and Akhtaruzzaman (2022) demonstrate that digital trade
platforms combined with blockchain implementation enable better trade operations through
efficiency improvement together with enhanced transparency.
The bank exhibits strategic trade expansion through its global trade program which includes
ACU membership and its correspondence bank network. The authors Eichengreen and Gupta
(2013) stress South Asia's trade growth relies on institutional development together with
regional collaborations.
Banks participating in international trade operations see their financial outcomes driven by
major economic indicators together with patterns in Gross Domestic Product growth and
inflation and foreign exchange rates. Bangladesh shows trade volume connectivity with its
national economic cycles according to Ahmed and Sattar's (2020) study. The operating
conditions of Dhaka Bank remain strong when economic activity expands while trade financing
operations and bank results show considerable improvements.
Financial institutions have struggled extensively with external events such as the global
COVID-19 pandemic. Hasan and Mahmud (2021) showcase how Bangladeshi banks grew
resilient through improved risk control along with additional liquidity support in response to
global system disruptions. Scrutiny of Dhaka Bank's financial metrics shows its distinctive
capability for managing complicated trading conditions without compromising operating
stability.
The analysis of existing research indicates three essential enabling factors for financial success:
well-functioning trade facilitation mechanisms together with technological advancements
alongside strong risk management systems. The bank's strategic trade opportunity approach
makes it a central player in Bangladesh's economic expansion alongside global trade
integration despite still facing challenges. The Bangladeshi banking sector's trade finance
performance following digital transformation and regulatory changes needs further
investigation through long-term research.

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1.5 Limitation of the report
My report examined the financial operations of the bank enterprise. The organization's
infrastructure appears along with corporate perspectives from the company and future-looking
analysis. Several obstacles arose to impede my work during report preparation. Some critical
details proven exceptionally hard to obtain during research. Certain bank information remained
restricted from disclosure because the Bank wished to protect its confidentiality. The shared
data proves worthwhile for developing effective relations. A shortage of accessible information
stands as one of the report's main constraints. The bank lacks enough documentation which
shows the total interest payments from various loan types. The research period of three months
proved insufficient to gather all needed information.
This report experienced restricted growth because of limited time availability. Relationship
managers within departmental strategic and operational levels sacrifice substantial time to
achieve their performance objectives. My efforts met ferocious resistance when I tried to
acquire their free time for topic-specific discussions about expectations and opportunities. They
share practical insight whenever possible during their moments of self-generated time.
I did my best to transform this report into both authentic content and a worthwhile document
despite the various restrictions.

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 Chapter- 02

Company Overview

2.1 Background of the Company

The economic growth of Bangladesh took off at rapid levels after the year 90s. The combination
of industrial development with agricultural pursuits alongside international trade activities and
Bangladeshi worker remittances together with local and foreign investment in construction
projects along with power infrastructure and food processing services and service sectors
initiated modern economic activities. The simultaneous processes of urbanization and lifestyle
evolution arising from economic development drove consumers to require bank-based
solutions that would support new business models and manage financial assets sustainably. A
team of outstanding business leaders in Bangladesh formed Dhaka Bank Limited in 1995 to
fulfill this long-felt industry requirement.
Under the Companies Act of 1994 the Bank received its formal charter as a public limited
corporation. The commercial activities of the Bank began its operations on July 05, 1995 using
an initial capital composition of Taka 1,000 million authorized and Taka 100 million paid-up.
The Bank's paid-up capital reached taka. 1289 million by the end of December 2006. As of
December 31 2006, the Bank's Shareholders' Equity (capital and reserves) reached Tk.2551
million including a sponsor investment amounting to Tk. 338 million.
The bank operates through 37 branches with two Shariah-based branches and one off-shore
banking outlet throughout the country and its correspondent network extends across the world.
The establishment of more branches during the ongoing financial year forms part of the bank's
strategic plan to expand its network. The bank acts as a single service provider for personal and
corporate customers through its technology-driven suite of banking and investment options
with active dedication from its organizational team. The banking institution strives for
Excellence in Banking services through its launch of fully automated phone banking service
and its membership in a countrywide shared ATM network as well as its issuance of co-branded
credit cards.

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2.2 Company Profile

Dhaka Bank PLC. functions as Bangladesh's major private sector commercial bank. The diversified
banking solutions offered by the bank drive economic advances and promote development across
Bangladesh. The business venture began as a dreamscape vision of entrepreneurial friends who
followed the rapid advances of technology within Bangladesh's core structure under a visionary
leader. The Companies Act of 1994 through its incorporation on 6 April 1995 established Dhaka
Bank as a public limited company. The Company initiated its banking operations on 5 July 1995.
Through excellent service delivery the Bank has built a powerful brand image which customers
now admire in the market. Excellence in Banking represents their motto alongside their mission to
reach top position among all banks operating within the country. Building a customer-focused
orientation stands as their fundamental strategic objective. Through efficient and ethical business
operations the organization strives to achieve maximum investor wealth. Bank protection
strategizes for investor safeguard by fostering both gradual expansion and financial unification.
The Central Processing Center (CPC) operated by Dhaka Bank Ltd functions as the bank's
essential operational heart while serving in a vital position for all bank operations. The central
facility provides comprehensive banking operations through which it maintains smooth
services for all customers.

2.3 Objectives of Dhaka Bank Ltd

DBL focuses on financial achievement while providing superior social welfare benefits to its
whole community of stakeholders. DBL aims to become the dominant financial institution
throughout the Bangladesh marketplace. Service quality at the institution matches high
standards while its products achieve excellent quality performance. The primary organizational
aim at DBL centers on achieving enhanced services that match their core banking objective
which states 'Excellence in Banking.' DBL's primary objectives. Focus on Current, Savings &
Short-Term Deposit Accounts to reverse the ratio (26:74) with Fixed Deposit Receipt.
Preventive measures are needed today to stop the rising expenses associated with funding. To
utilize technology. To promote financial inclusivity. Limited Bank exists to assist Bangladesh's
economic development and drive its financial expansion goal.
2.3.1 The Goals of DBL:
Dhaka Bank Limited adjusts all its staff members and company offerings as well as work
procedures to respond to clients' specific needs. The organization aims to reach similar status
under the same category as celestial spotlights. The financial institution exists to produce bank

7
quality services that accurately embody its vision which emphasizes 'Excellence in Banking.'
(Dhaka bank vision). Moreover, goal of DBL are -
➢ Increase revenue 20% each year.
➢ Achieve cost synergy by 20%.
➢ Reduce cost of funds to 7%.
➢ The organization will enhance base deposits to guarantee regular cash flows from core
bank funds.
➢ Change deposit mix time vs. transaction accounts to 60:40. Reduce non-performing
loan to less than 1% of total assets
➢ Increase fee-based income: Greater volume in Letter of Credit operations and higher
fees combined with improved profitability from export activities and exchange
operations will drive financial growth.
➢ Reduce operating cost by at least 20%

2.3.2 Mission of DBL

The organization aims to lead financial institutions throughout the nation through exceptional
banking standards enabled by superior technology infrastructure and skilled professionals. This
Direction brings us toward becoming a national leader through superior financial products and
excellent service delivery while employing modern technical infrastructure alongside a
dedicated workforce that guarantees banking excellence. High-quality financial products and
services together with modern technology and active circulation of committed staff will deliver
excellence in banking.

2.3.3 Vision of DBL:

Dhaka Bank finds its motivation through distant celestial objects to create their objective which
ensures that every transaction becomes a positive experience. Every banking transaction should
produce a pleasant experience because of standard service model. The Bank provides
innovative technological solutions and personalized business solutions combined with
worldwide trade opportunities alongside high performance investment outcomes. DBL targets
to reach both clarity of mind and unique perspective benefiting service. The primary aim
remains to provide products which precisely represent our vision for "Excellence in Banking."

2.3.4 Strategies
➢ Establish DBL as one of the top five successful private commercial banks by 2009.

8
 ➢ Make a strong deposit base.
➢ The bank will use provident way to produce new products as well as ameliorate current
services while maintaining inflexibility to reply snappily to evolving request
preferences.
➢ The association must make sweats to establish both commercial identity and group
values as strong rudiments.
➢ Our association will apply a largely advanced IT structure which encompasses the
whole system.
➢ The bank needs to integrate with community members during relations which serve as
public donations about its commercial cooperation part.

2.4 The Organizational Hierarchy

The Organigram of Dhaka Bank Limited
begins with the role of Managing Director.
The organization structure moves stepwise
from Managing Director to Deputy
Managing Director until it reaches the top.
Company advisors from the top
management division maintain direct
contact with management. The advisory
suggested its recommendations after the
MD had been consulted. ustainably
demonstrates reporting paths with channels
of communication throughout the
Organogram. Every Head of Division/
Department/ Unit responsible for ensuring
their subordinates understand the
established organizational Matrix which
requires specific reporting and
communication flows. Figure 1: Organization Hierarchy

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2.5 Core Functions of CPC in Dhaka Bank PLC

2.5.1 Introduction
Dhaka Bank Limited (DBL) started its trade operations in 1995 and all the trade activities were
carried out by DBL‟s 15 (fifteen) Authorized Dealer (AD) Branches. In the year 2009, DBL
established the Central Processing Center (CPC) at BGMEA Bhaban, Karwanbazar, Dhaka and
Agrabad, Chittagong. Since then the CPC does the processing of all the trade activities of DBL
by using state of the art technology and well-groomed team. The trade activities of 40 branches
are routed through the Dhaka Hub and that of the rest 12 branches are routed through the
Chittagong Hub. Central Processing Centre of DBL is well equipped with highly talented and
experienced team who has very good knowledge in foreign trade and technology. Strong MIS,
network coverage and real time technology help them to satisfy customer needs just in time
maintaining Quality of Work Life (QWL). All sorts of statement are generated centrally to
comply the compliance issue of internal and external authorities. CPC of DBL is performing
in a cost effective and environmentally friendly way by reducing use of time, resources and
labors to achieve its corporate motto “Excellence in Banking”. All sorts of LCs, bills, payments,
negotiation and other transaction related to foreign trade are routing from our CPC in well
organized and effective way. CPC is running complying all Standard Operating Procedures
(SOP) & rules and regulations of national and international bodies. CPC also helps the efficient
& easier management of information. Thus, the centralization of the trade services is one step
forward to the bank’s commitment of providing seamless processes and services to its
customers. Trade Finance activities are totally controlled by the Central Bank of Bangladesh
(Bangladesh Bank). DHAKA BANK LIMITED is an AD Bank. DHAKA BANK LIMITED
operates foreign exchange trade through its branches. To operate foreign exchange business
effectively and efficiently, the Bank is developing day by day a wide network of correspondents
throughout the world. DHAKA BANK LIMITED is equipped with all modern technology &
provides following international banking services.

2.5.2 The Teams

The Trade Department is a part of Dhaka Bank’s international division, which facilitates global
trade for Bangladeshi enterprises. There are 10 teams works under this department and each
team has their own works and responsibilities. These teams collaborate to ensure the smooth
and effective execution of foreign trade transactions, hence offering full support to Dhaka
Bank's clients.

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• Back-to-Back LC Team: Through its oversight of intricate trade transactions the team
ensures both smooth implementation and minimizes risks when dealing with multiple LCs.
• Cash Bills Team: The team controls cash management while simultaneously performing bill
discounting and collections activities to ensure smooth cash flow operations.
• Return Team: The team receives returned paperwork followed by investigation on
discrepancies to implement corrections needed on refused LC documents.
• Risk management team: The risk management team identifies trade finance risks while
evaluating their impact and creating risk mitigation strategies to minimize both administrative
losses and to keep transactions compliant.
• Scrutiny Team: The Scrutiny Team verifies transaction documents to ensure proper payment
release by guaranteeing both accuracy and conformance to LC conditions.
• Local Export Team: The team mentors exporters and speeds up Bangladesh-based export
transactions.
• Foreign Export: Foreign Export functions as a team which looks after export transactions in
global markets and guides exporters through international trade standards.
• Docudex Team: The team leads the digital system for data exchange and document
production that increases trade efficiency while improving productiveness.
• Back to Bill Team: The team processes transactions which use bills of exchange to obtain
discounts as negotiable instruments.
• Cash LC Team: With cash Letter of Credit settlement as their focus this team maintains both
safety and speed in transaction conclusion.

2.5.3 The Activities

2.5.3.1 Import Activities:
The Ministry of Commerce through the Import & Export (Control) Act, 1950 and related
notifications controls all goods imports entering Bangladesh. didn't register with the chairman
of Import & Export (CCI&E) students cannot engage in foreign goods imports under the
importers and Exporters and indenters (Registration) order, 1981. Authorized Dealers need to
ensure importer registration with the CCI&E or approved exemption before issuing any import
Letter of Credit payment. The import trade requires irrevocable Letters of Credit unless CCI&E
provides express written authorization for exceptional circumstances detailed in an active
Import Policy order. Seamless client needs regarding international purchases require overseas
suppliers to deliver goods exactly as specified with accurate quantities throughout scheduled

11
delivery dates to predetermined destinations. Clients will need necessary documents and goods
title to make payments following the receipt of these items. Dhaka Bank will address these
needs by establishing a documentary credit for their clients. Through a documentary credit the
Bank offers payment assurance for shipments containing specific documentation listed on the
agreement. Payment from the bank requires full documentary compliance with credit terms
together with the delivery of titles and other specified documents. Making advance payment or
deposits becomes safer and more affordable through this banking instrument.
Considered under the Import and Export Control Act, 1950, the Office of Chief Controller of
Import and Export grants registration IRC documents to importing businesses. When
companies recognize each other as strangers for international business activities their
transactions normally start in an unknown state. Traders of goods need payment security when
they export their merchandise. The bank established an export guarantee system which makes
them responsible for covering costs for nonpaying customers. A Letter of Credit operates as
the guarantee that qualifies it. Through 'Letter of Credit' bankers transform export-import
contract agreements between parties into legal documents.
Participants in LC Process:
Buyer (Applicant/Exporter)
Issuing Bank
Advising Bank
Seller (Beneficiary/Importer)

Procedures to the Import Letter Of Credit

Procedures those are followed by the Dhaka Bank Limited are as follows:
➢ Know the Customers:
According to banking terminology LC or Letter of Credit indicates a bank's agreement to assure
payment to the exporter upon proper receipt of goods together with required documents. Dhaka
Bank serves as both issuing bank and takes full responsibility for ensuring smooth payment
transactions. Since Dhaka Bank must have extensive knowledge about their applicant the bank
assumes these obligations. To initiate this transaction the applicant needs an active Dhaka Bank
current account. Bankers conduct investigations of applicants opening LCs after importer-
exporter agreements covering terms and conditions extending to transport methods and
payment details and shipment expiry dates to determine authenticity and business history. The
application process requires membership in a Trade Association directly related to the

12
candidate's business field. For garment business applicants must be members of BGMEA. The
applicant is needed to submit some documents, like-
IRC (Import Registration Certificate)
Trade License, Tax Certificate or Taxpayer Identification Number (TIN)
VAT (Value Added Tax) Registration
Membership of chamber of commerce, etc.
➢ L/C Advising:
The L/C duly signed by two authorized
officers, whose specimen signatures are
already recorded with the correspondent
banks, must be addressed to the
beneficiary. Bank generally does not enter
into direct contact with the beneficiary.
Instead they utilize the services of its own
branch office (if any) or correspondent
bank at seller’s country for the purpose of
advising it to the seller (beneficiary). Thus
Figure 2: L/C Advising
the correspondent bank becomes the “Advising Bank”.
The process of advising a credit consists of forwarding the original credit to the beneficiary to
whom it is addressed. Before forwarding/advising the credit to the seller under appropriate
forwarding coverage, the advising bank has to verify the signatures of the officers of the
opening bank and ensure that the terms and conditions of the credit are not in violation of
regulations relating to export. While advising, the advising bank does not undertake any
liability.
➢ Sending LC Opening Request to CPC (Central Processing Centre):
As I have mentioned it before that, the Dhaka Bank Ltd uses centralize system for the purpose
of opening LC so the AD (Authorized Dealer) branches send the opening request of LC after
processing all the documents through e-mail. The AD branches calculate the margin,
commission, VAT, SWIFT charges, other charges, etc. and place it in the mail. They also send
the scanned copy of the original documents with the mail. After getting the mail, the head of
Foreign Exchange in CPC confirm the LC information by talking with the in-charge of foreign
exchange. Then the CPC open and transmit the LC to the exporter’s bank or advising bank
through SWIFT (Society for Worldwide Interbank Financial Telecommunication) that supplies
secure messaging services and interface software to wholesale financial entities. Here, there is

13
an intermediary bank between issuing bank and advising bank that has the authority to operate
worldwide, like- Standard Chartered Bank, HSBC Bank, Citi Bank NA, etc. as the two banks
might not have that authority. The name of the intermediary bank is mentioned in the LC
Contract. This bank collects the LC and provides it to the advising bank.
➢ Submission of Necessary Documents by Exporter to the Bank and Shipment of
Goods:
Advising bank establishes authenticity of the letter of credit using signature books or test codes,
then informs the exporter (beneficiary). When the exporter collects the LC from advising bank,
they check that LC matches commercial agreement and that all its terms and conditions can be
satisfied. As soon as the exporter receives the credit and is satisfied that he can meet its terms
and conditions, he is in position to load the goods and dispatch them. The exporter then sends
the documents evidencing the shipment to the bank. The bank where the exporter places the
documents is called the negotiating bank. Exporter will submit those documents in accordance
with the terms and conditions as mentioned in L/C. Generally the documents observed in the
Foreign exchange department are:
❖ Bill of exchange: Through the issuance of the bill of exchange the beneficiary
(Exporter) executes the document according to the LC instructions using proper
signature and date. The amount on this document equals the figures listed on the
Commercial Invoice. Figure amounts match word amounts throughout the document.
The bill of exchange contains proper order and endorsement.
❖ Commercial Invoice: Commercial Invoice issued by exporter is the accounting
document by which the seller charges the goods to buyer.
❖ Bill of lading: Exporters normally issue a bill of lading which functions as both
contract evidence and shipping receipt during goodwill transactions. A bill of lading
serves as supporting evidence of carriage contract and simultaneously functions as a
receipt and transfer document for goods ownership. A document falls into insurance
claim needs when at present or in potential future use for supporting insurance claims.
❖ Certificate of origin: A Certificate verifies where shipped products originated from to
buyers. A Certificate issued by the relevant exporting country's authority appears in the
LC definition [Exporting country Iron Chambers or Commerce usually handles the
Certificate issuance].
❖ Packing list: This is the list where the description of the packaging are mentioned. This
Certificate is issued and prepared by the beneficiary as per instruction given in the LC.

14
❖ Clean report of finding or CRF: A Pre-Shipment Inspection Company authorizes
these documents. This is optional for LC. The importer must include quality and
quantity inspection requirements in the Letter of Credit when he wants to evaluate
shipment content. The inspection occurs before shipment services. When a negotiating
bank examines documents against credit requirements it will authorize payments or
acceptances if documents match the credit details exactly. Dhaka Bank Limited's CPC
receives documentation from the bank after review.
❖ Receiving and Checking Of the Documents: The CPC department of Dhaka Bank
quickly examines documents received for correctness and adherence to credit standards
after their receipt. Dhaka Bank's CPC notifies the AD Branch once documents arrive at
which point the AD Branch will proceed to pay against the Letter of Credit while
sending the imported the document arrival notification. When a document mismatch
occurs the Dhaka Bank will notify the negotiating bank to comply with their risk and
responsibility. The designated authority will notify importers about detected differences
when reviewing documents. Numerous document discrepancies consist of delayed
paperwork submission combined with procedural document mismatching. The exporter
receives payment for the LC amount through their bank within 5 days after receipt of
documents when these documents match without exception.
❖ Shipping Guarantee: Successful operation of an importers business requires rapid
clearing of goods. The shipping guarantee issued by Dhaka Bank helps shipper clients
gain swift customs clearance for their goods before the delivery of a bill of lading.
Through this Letter of Guarantee / Indemnity two entities including the shipper stand
together with the opening bank to give this document to commercial carriers and their
agents ensuring receipt of shipping papers by consignees when bill of Lading / airway
bill reaches their control.

15
 Chapter- 03

Industry analysis of Dhaka Bank Plc

3.1 Market Position:

Dhaka Bank's market capitalization was approximately 10,972 million BDT as of January 16,
2025, with a price-to-earnings
(PE) ratio of 7.10. 18
15.92
Trends: 16

ROA (blue line): This data shows 14

11.28
ongoing downward movement as 12 10.74
10.15 10.53
9.21 9.28
the organization becomes less 10
8.18 8.09 8.14
(%)

efficient at producing profit from 8

its existing assets. The data after 6

2014 demonstrates that asset 4

1.34
utilization efficiency has reached 2 0.86 0.77 0.69 0.54 0.56 0.7 0.65 0.49 0.48

its saturation point resulting in 0

2014 2015 2016 2017 2018 Year
2019 2020 2021 2022 2023
returns remaining below 1%.
This metric reveals a decline in Return on Assets (ROA)% Return on Equity (ROE)% 1%
operational performance together
Figure 3: ROA & ROE of DBL
with increased asset intensity as a proportion of
generated income.
ROE (orange line): The percentage jumps heavily between 2014 to 2015 after which it
edges between 8% and 11% until reaching a 8.14% equilibrium point in 2023. Steep drop
between 2014 and 2015, possibly due to increased equity or reduced profitability.
Stabilization after 2018, albeit at a lower level than 2014.
Observations:
The analysis reveals both ROA and ROE declining steadily throughout the period which
indicates deteriorating profitability and troubled asset and equity utilization. Operational or
financial complexities seem to be the culprit behind the major 2015 decline which was followed
by several years of performance stalling. Enhancing operational efficiency together with
improved income generation and optimized asset equilibrium will lead to better returns for the

16
organization. The organization shows signs of ROE balance post-2018 yet this stability exists
at levels much lower than 2014 measurements.

3.2 Trend Analysis of DBL

Trend analysis is a statistical analysis by which the past trends of a company data can be
identified and analyzed which provide an overview of the past performance or trends of a
company. To do a performance analysis of the bank, in this section a trend analysis of the bank
for the last ten years have been analyzed.

3.2.1 Net Income

The line graph displays net income trends by focusing on yearly income modifications.

Trends:

The initial high value of the graph in

2014 led to a large decrease in 2015 Net Income
2,500
followed by continued low values
through 2018. The recovery pattern 2,000
Income (Million)

stretches across 2019 to 2021 ending 1,500

with a revenue peak reaching its 1,000

highest point in 2021.The data shows 500

income declining in 2022 before 0

2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
showing minimal improvement across Year
2023.
Figure 4: Net Income

Key Points:

2014 and 2021: The highest lines on this graph represent the business's strong beginning
performance and its recovery from difficulty.
2018: A critical phase of income reduction appears as the bottom point on the graph.
2022: A noticeable decline after the 2021 peak, with some recovery in 2023.

Observations:

During the period of 2014 to 2018 net income dropped substantially which might be attributed
to market pressures and economic events and operational constraints. Strategic shifts and

17
feelings that market conditions turned positive seem to have propelled the entity towards a peak
period of recovery from 2019 to 2021. The decrease from 2021 to 2022 suggests possible
challenges including economic downturns and intensifying business competition together with
operational problems. Although 2023 showcases a modest positive shift it remains vital to keep
developing ways to protect this upward trend. The downward trend from 2022 mirrored new
difficulties while the upward change during 2023 shows signs of recovery. Successful long-
term financial stability and growth depends heavily on solving the root causes of recent income
variations.

3.2.2 Earning Per Share

Key Points:
2014: EPS reached its highest point
in 2014 which demonstrated robust Earnings Per Share (Taka) 4%
financial profitability. 4

3.5
2015–2019: The data shows
3
consistent decline until year 2019
2.5
which demonstrates both return
2
decrement and profitability issues.
1.5
2020–2021: The recovery time
1
provided benefits but the previous 0.5
revenue numbers remained 0
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
unchanged.
2022–2023: Fluctuations but no significant rebound. Figure 5: Earnings Per Share

Observations:
Total yearly income dropped dramatically from 3.57 in 2014 until reaching 1.72 during 2023
as profit levels shrank throughout this timeframe. Reduced revenue coupled with higher
expenses and diluted stock share values seem to have aligned as factors to this decline. Recent
improved earnings performance during 2020-2021 possibly emerged because of company
expenditure reductions and beneficial market situations.
To enhance EPS the organization should prioritize adding new revenue sources or reducing
operational expenses or finding better ways to optimize share value. A stabilized performance
in 2023 creates positive growth expectations yet organized improvements remain vital to offset
the current decline.

18
3.3.3 Import Business
The import business demonstrates consistently increasing patterns between periodic dips in its
performance. The import sector
experienced its most significant growth Import Business
250,000
rates throughout 2016–2018 and during
2020–2021. 200,000

Observations: 150,000

From 2017 through 2018 came a

100,000
stepped-up phase before sliding down in
50,000
2019 and 2020.
The market demonstrated exceptional 0
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
resiliency in 2021 which points either to
Figure 6: Import Business
rapid adjustment to market changes or a recovery from a
global downturn such as COVID-19 circumstances. In 2021 imports achieved their highest
point but faced a temporary decrease during 2022 before regaining their peak value in 2023.
The import business sector experienced substantial growth though it displayed irregular
patterns which appeared to result from external market disruptions such as worldwide
economic conditions in 2020. The business showed robust recovery across 2021 and continued
this growth trajectory into 2023. Data indicates market strength as well as future expansion
opportunities. The future stability of the business depends on effective approaches to manage
market shifts along with retaining ongoing expansion trajectory

3.3.4 Export Business

The line graph visualizes the export business figures and highlights key trends:
Trends:
A general upward movement characterizes this period which breaks only for the considerable
decrease observed during 2020.
The values have demonstrated strong recovery since 2021 by rising above all previous 2020
export performance numbers.
Observations:
The export business maintained steady growth until 2020 except for the major downturn at that
time. The export sector's ability to quickly bounce back after the 2020 slump demonstrates

19
outstanding market adaptability
together with strong resilience
Export Business
200,000
mechanisms. The market 180,000
demonstrates strong health and 160,000
140,000
expansion opportunities because it
120,000
reports its highest values during the 100,000

2022 and 2023 period. The export 80,000

60,000
business maintained a steady positive 40,000
growth trend from 2014 through 2019 20,000
0
which shows a period of stable market 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
expansion. The sharp drop in 2020
Figure 7: Export Business
highlights possible disruptions, such as economic
slowdowns, global trade restrictions, or logistical challenges.

3.4 Competitor Analysis

3.4.1 Return on Asset

Graph Analysis:
The line chart demonstrates ROA trend development across a five-year period for all banks.
An analysis of ROA reveals a remarkable increase from -5.45% in 2019 to 1.06% in 2023.
Dhaka Bank: Its performance stands out due to a sharp increase from -5.45% in 2019 to 1.06%
in 2023. A significant increase in profitability combined with enhanced asset utilization
efficiency produces this steep upward curve. Performance indicators of Dhaka Bank
demonstrate a decline during the period beginning with 2021.All ROA values for Southeast
Bank decline progressively throughout the period yet these values remain reasonably minimal.
The SIBL completed a moderate upswing from 2019 when compared to 2022 but demonstrated
a tiny backward step in 2023.
Prime Bank:
Its performance stands out due to a sharp increase from -5.45% in 2019 to 1.06% in 2023. The
steep rise reflects a significant improvement in profitability or efficiency in asset utilization.
Dhaka Bank, Southeast Bank, and SIBL:
These banks exhibit relatively stable ROA trends, with small changes year to year. Dhaka Bank
shows a slight decline in performance from 2021 onward. Southeast Bank experiences a

20
gradual decline, maintaining relatively low ROA values. SIBL shows a mild improvement from
2019 to 2022 but then slightly declines
in 2023. Return on Asset (ROA)
Key Observations: 2
1
➢ Prime Bank's turnaround: 0
Prime Bank made an -1 2019 2020 2021 2022 2023
-2

(%)
outstanding transformation in
-3
2019 when it moved from -4
-5
sizable negative ROA to
-6
positive ROA followed by Year

rising numbers through DHAKA BANK PRIME BANK

subsequent years. SOUTHEST BANK SIBL

➢ Stable performers: ROA values Figure 8: Competitor Analysis (ROA)

from these four banks remained

distributed within a compact range without major fluctuations.
➢ Decline in some banks: After reaching their highest levels in previous years Dhaka
Bank and Southeast Bank demonstrate declining ROA ratios.
The analysis demonstrates that Prime Bank achieves exceptional asset efficiency while the
other banks exhibit different levels of effectiveness.

3.4.2 Return on Equity

Graph Analysis:
The line chart highlights ROE trends across four banks from 2019 to 2023:

✓ Prime Bank: Strong recovery from a negative ROE in 2019 to 14.33% in 2023.
✓ Dhaka Bank: The financial institution achieved its highest profitability in 2020 before
starting a period of declining margin performance.
✓ Southeast Bank: Profitability demonstrates a constant decrease during this period.
✓ SIBL: Performance stability appears through sporadic small changes which indicate
regular financial consistency.

Key Observations:

✓ Prime Bank: The financial institution stands out because its ROE has improved from
being negative in 2019 to becoming the market's top performer in 2023.

21
 ✓ Dhaka Bank & SIBL: SIBL achieves slightly higher returns than other banks as it
maintains consistent
positive ROE together with Return on Equity
positive ROE. 20
15
✓ Southeast Bank: Faces a
10
steady decline in 5
profitability. 0
-5 2019 2020 2021 2022 2023
✓ Overall: Most of the growth
-10
comes from Prime Bank yet -15
Dhaka Bank and SIBL DHAKA BANK PRIME BANK
show stable results while SOUTHEST BANK SIBL

Southeast Bank faces Figure 9: Competitor Analysis (ROE)

continuing difficulties.
This analysis demonstrates Prime Bank performs best in recovery while Dhaka Bank
and SIBL display constant but average returns on equity.

3.4.3 Earning Per Share

Graph Analysis:
The line chart visualizes the EPS trends of the banks over the years.
✓ Prime Bank: Britannia provides evidence of maintaining sustainable growth by
following a progressive upward direction while simultaneously enhancing shareholder
financial results.
✓ Dhaka Bank: The pattern shows minimal growth along with brief variations in
changes.
✓ Southeast Bank : Downward trend in EPS, with a slight recovery in 2023.
✓ SIBL: The earnings performance showed steady trends that demonstrated moderate
outcome stability over time.
Key Observation
No bank succeeds better than Prime Bank which demonstrates its strongest and most
sustainable EPS advancements during this five-year period. During this period Southeast Bank
revealed a persistent downward trend in EPS which suggests both profit struggles and earnings
management complications. The level of exceptional growth in EPS from Prime Bank stands
out in contrast to the stable results the other three banks achieved with Southeast Bank showing
declining p profitability. Southeast Bank has experienced a steady decline in EPS, indicating

22
challenges in profitability and
Earning Per Share
earnings management. Both
12
Dhaka Bank and SIBL show
10
stable but modest EPS trends,
8
with no significant upward
6
momentum. While Prime 4
Bank has exhibited 2
exceptional growth in EPS, 0
2019 2020 2021 2022 2023
the other three banks have
DHAKA BANK PRIME BANK
remained relatively stable,
SOUTHEST BANK SIBL
with Southeast Bank
struggling to maintain its Figure 10: Competitor Analysis (EPS)

earlier performance. The analysis shows that Prime Bank delivers the most shareholder returns
and maintains progressive earnings per share development. The financial indicators from
Southeast Bank show under-performance while Dhaka Bank and SIBL show minimal changes
to their operational outcomes.

3.4.4 Net Income

The net income of Dhaka Bank
has shown different ups and Net Income
6000
downs: it peaked in 2021, then
5000
fell in 2022, and slightly
4000
increased in 2023. It can be
3000
observed that the general trend
2000
of Prime Bank has gone up
1000
throughout the years, but each 0
year there is a considerable 2019 2020 2021 2022 2023

increase; however, it rises DHAKA BANK PRIME BANK SOUTHEST BANK SIBL

sharply to the highest value in Figure 11:Competitor Analysis (Net Income)

2023. Southeast Bank,
represented by gray bars, has ups and downs; it significantly decreases from 2019 to 2021 but
starts to recover in 2022 and 2023. In SIBL, the yellow bars show a growth trend consistently
on the rise each year of its operation until 2023.

23
The growth of Prime Bank is the highest; its net income in 2023 was the highest of all, while
Dhaka Bank had a slight fall after 2021.
Southeast Bank and SIBL represent the banks that have moderate growth. SIBL outperforms
Southeast Bank regarding net income for the whole period.

3.4.5 Import Business

The bar graph below shows the import business data for each bank through the years.
Dhaka Bank reflects a flaring
Import Business
upward trend, fallen in the year
350000
2020, and then strongly
300000
recuperated with slight growth in 250000
2023. 200000
Prime Bank will continue to 150000

show an upward trend in import 100000

business and touch its peak in 50000

2021 and 2023. 0

2019 2020 2021 2022 2023
Southeast Bank shows, in gray
DHAKA BANK PRIME BANK SOUTHEST BANK SIBL
bars, an increase in 2021 but falls
Figure 12:Competitor Analysis (Import Business)
again in 2023 after a good result in
2019.
SIBL, in yellow bars, presents an ever-improving performance during 2020 to 2023 after the
depression in 2020.
Southeast Bank topped import business in 2019 but dropped precipitously in 2023.
Prime Bank and Dhaka Bank show steady growth, Prime Bank showing consistent growth
in import business and Dhaka Bank with greater volatility.
SIBL shows gradual but consistent growth, finishing with a strong figure in 2023, showing
growth despite challenges in earlier years.
The graph indicates that Prime Bank and SIBL have posted consistent or rising figures, while
Dhaka Bank and Southeast Bank have witnessed some ups and downs or decline in certain
years.

24
3.4.6 Export Business
Every bank exhibits a rising trend between 2019 and 2023.
Southeast Bank leads export business amounts consistently every year, followed by Prime
Bank, Dhaka Bank, and SIBL.
2019 and 2020: All bank amounts are very close to one another's, with Southeast Bank far
ahead.
2021 to 2023: Growth is more evident, especially for Dhaka Bank, Prime Bank, and Southeast
Bank.
SIBL exhibits steady but slow
Export Business
growth compared to the others. Figure 13: Competitor Analysis (Export Business)
300000
Southeast Bank is the export
250000
business leader over the years,
200000
constantly performing better than
the other banks. 150000

Market Leadership: Southeast 100000

Bank has been the market leader
50000
in export business.
0
Consistent Growth: All four 2019 2020 2021 2022 2023

banks have reported year-on-year DHAKA BANK PRIME BANK SOUTHEST BANK SIBL

growth, reflecting a growing

export market.
Performance Gap: SIBL is far behind the other three but is steadily improving.

3.4.7 Inward Foreign Remittances

SIBL presents the highest growth pattern from 2019 to 2023, with figures almost matching
those of Southeast Bank in 2023.
Dhaka Bank presents high growth after 2020, especially in 2022 and 2023.
Prime Bank presents low growth and a slight decrease from its 2019 levels.

25
2019 and 2020: Southeast Bank is
far ahead of the rest of the banks,
Inward Foreign Remittence
250000
followed by Prime Bank. Dhaka
Bank and SIBL are behind. 200000

2021-2023: Southeast Bank

150000
remains in front, but SIBL and
Dhaka Bank catch up, with both 100000

achieving healthy growth.

50000
Prime Bank achieves stagnation
and slight fall over the last few 0
2019 2020 2021 2022 2023
years.
DHAKA BANK PRIME BANK SOUTHEST BANK SIBL
The performance gap between
Figure 14: Competitor Analysis ( Remittence)
Southeast Bank and others has
lessened somewhat over recent years as SIBL and Dhaka Bank developed extremely strongly.

3.5 SWOT Analysis of DBL

Strength:

✓ Strong Corporate Identity: The worldwide respected financial services leader DBL
maintains a powerful hold on the personal banking market in Bangladesh.
✓ Young, Enthusiastic Workforce: The company hires knowledgeable recent graduates
who work together to build a modern operational structure that encourages innovation.
✓ Advanced Technology: Modern technology at the Central Processing Center links all
branches so they can work together with efficiency.
✓ Skilled Workforce: At CPC dedicated staff members from all departments make a
permanent commitment to raise their skill level while enhancing their work output.
✓ Functional Specialization: Clear role definitions together with job specialization led
to improved operational effectiveness at department and individual expert levels.

Weaknesses:

✓ High L/C Charges: The uniform L/C expense policy which includes export-targeted
industries reduces exporter benefits and reduces foreign exchange earnings.
✓ Inefficient Courier Monitoring: When courier services receive inadequate monitoring

26
 oversight, delivery failures can limit the transmission of vital L/C documentation which
causes critical document delays.
✓ Lack of Innovative Products: The market success of new attractive products with
competitive features remains a struggle for DBL.
✓ Reactive Planning: The reactive planning system used by CPC trade operations creates
issues due to its absence of consideration for upcoming business challenges.
✓ Congested Workspace: Too little workplace space at CPC blocks employees from
performing work tasks at their best quality.

Opportunities:

✓ Distinct Operating Procedures: The lending model which uses client-focused analysis
of repayment potential achieves nearly complete recovery while establishing practical
financial stability.
✓ Countrywide Expansion: The company aims to pursue nationwide expansion which
will build profit levels while securing long-term business longevity.
✓ Experienced Managers: Skilled management team members lead both DBL
operational excellence and business expansion.
✓ Growing Market Potential: Due to its large population size and strong EPZ
development and pro-investment government policies Bangladesh provides DBL
access to noteworthy growth opportunities.
✓ Branch Network Expansion: The organization maintains potential to create new
locations outside Dhaka while expanding its AD network to reach areas where services
are limited.

Thread:

The branches lack staff with promising relationship management skills needed to manage big
clients while expanding their customer database. In addition to these various advantages the
institution has established internal aspects that help address its weaknesses. The external
strategic factors that support Dhaka Bank in its growth objectives numbers among its
substantial strengths.

27
3.6 Regression Analysis of DBL
Its purpose was to evaluate the correlation between different independent factors and the dependent
variable, International Trade Performance, by regression analysis. The regression coefficients offer
valuable information regarding the direction and magnitude of these associations, and the
corresponding t-statistics and p-values demonstrate the statistical significance of each variable.

Coefficients Standard Error t Stat P-value

Intercept 23.25922231 7.803312287 2.980685823 0.206069508
Import Business -0.097174047 0.058530734 -1.660222583 0.345130772
Export Business 0.132198309 0.096618799 1.36824625 0.401796359
Inward Foreign Remittance 5.559604052 9.386478913 0.592299211 0.659575271

Key Observations
➢ An 80.22% variation explained exists in the model although item susceptibilities show
overfitting and model limitations per adjusted R².
➢ Analysis shows all independent variables remain insignificant to the model even when
tested with p-values.
➢ The 5 observations within the data sample severely restrict the study's potential to
achieve strong results across a wide range of values.
➢ The proposed model's improvement requires increasing the dataset size with possible
changes in predictor selection to establish meaningful dependencies that impact the
response variable.

28
 Chapter- 04

Internship Experience
Job Experience at Dhaka Bank PLC
During my internship at Dhaka Bank PLC, I had the opportunity to engage in various
professional tasks that significantly enhanced my knowledge and skills in the banking and
financial services sector. Below is a detailed description of my responsibilities:

1. Reporting to Bangladesh Bank

• My duties involved both directs time learning of financial reporting standards while
creating transaction summaries that served the needs of regulatory audit procedures.
While working with government officials we prepared required Bangladesh Bank
reports based on regulatory guidelines. I worked directly with financial reporting
standards by producing regulatory audit summaries and transaction details. The
deadlines-work demanded both speed and precision for delivering accurate reports
based on detailed examination of statistical data. My duties involved directs time-based
learning about financial reporting standards while making summaries of transaction
data for regulatory audit conduct. The team member met reporting deadlines through
accurate work that maintained strict attention to detailer requirements.
• The internship included direct practical learning of financial reporting guidelines with
additional duties of preparing regulatory audit documentation from summarized data
and transaction data.
• Reporting occurred under tough time constraints while maintaining both accuracy and
attention to detail until reports met deadlines.
2. Data Entry and Server Management
• The importance of time and punctuality is the precious quality that I earned from CPC
by giving entry and paying FDD before maturity date. Second one is How to use
different software like SAM (Swift Alliance Messenger), whenever any draft copy of
LC comes to CPC (Central Processing Centre) I had to download it from SAM. I know
LC was important for the organization, the way it important was – If any company or
organization wanted to import or export any product they need to create LC for like a
guarantor where they were bound to pay the money to the beneficiary and applicant

29
 could easily trust the issuing bank to open the LC and complete the overall transaction.
I had learnt about how to post online local and foreign L/C in Competitive analysis of
CPC
• I provided accurate systematic data entry service for the bank's server system as a means
to maintain proper documentation which ensured access of client along with
transactional information. I cooperated with my colleagues to detect and repair data
record inconsistencies while matching bank policies to outside regulatory standards.
The IT team's ability to deliver smooth operational workflows was increased through
server data integrity support by the employee’s and availability of client and
transactional information.
• Jointly identified together with colleagues’ data record discrepancies for correction to
maintain both internal policy compliance and external requirement satisfaction.
3. Utilizing ASYCUDA for Trade Document Processing
• Through the Automated System for Customs Data (ASYCUDA) software platform the
implementer efficiently processed Bills of Entry documents vital for international trade
operations.
• Assisted trade document authentication verification processes to support efficient
import/export processing.
• The curriculum included training on customs clearance protocols as well as the
financial banking integration needed for trade finance operations.
4. Data Entry and Analysis Using IMP Files
• I processed and transformed IMP files (Import Payment Files) received from
customers into Excel reporting spreadsheets for analytical usage.
• I conducted regular data consistency checks across the dataset then addressed any
detected inconsistencies when possible.
• The role assisted with financial report data preparation to identify import payment
insights and trends.
5. Skills Gained and Contributions
• Technical Skills: Managed to master ASYCUDA along with advanced Excel
operations and banking software operation protocols.
• Analytical Skills: My skills improved to understand financial information while
detecting inaccuracies along with maintaining adherence to regulatory standards.

30
 • Communication and Teamwork: The organization successfully ran their operations by
working with diverse teams to guarantee reporting correctness and operational
smoothness.
• Time Management: The employee excelled in workload management and succeeded
in delivering both regulatory submissions and internal process deadlines within tight
timeframes.

The complete foundation built at this organization in financial operations and trade
documentation along with compliance reporting will powerfully benefit upcoming work in
banking and financial sectors.

31
 Chapter-05

Recommendation
My internship at CPC-trade operations of Dhaka Bank concluded with dedicated work while
creating enjoyable work experience. Through the three-month internship program at Dhaka
Bank CPC I collected diverse insights about bank operations through the various banking
departments. The modern Dhaka Bank faces multiple challenges which require necessary steps
to achieve successful solutions. Analysis demonstrates that continuous advancement within
this field indicates trade operation finance should be expanded by the Bank to generate
profitability. Bank should devote attention to client satisfaction because dissatisfied customers
may change to different financial institutions when dissatisfaction occurs. It becomes possible
to meet deadlines when organizations deliver their stellar work at all times. The government
along with Bangladesh bank should create uniform policies for evaluating SME loan proposals
together with standard project evaluation formats. Additional focused oversight of the bank's
trade operations evaluation functions must improve alongside a commitment from the banking
institutions to follow established monitoring procedures. The banking sector should establish
more flexible standards regarding collateral submission because they require collateral support
from potential beneficiaries and Bangladesh Bank needs to support these standards. The strict
enforcement of staff policies by Dhaka bank would reduce internal misalignment because
implementing a code of conduct for all members of staff becomes possible. The
implementation of advanced Trade platforms should automatically handle all LC work and
detect errors before payment creation.

Conclusion
Our economy and GDP growth strategy relies fundamentally on banking because they hold
great importance in both domains. Our national banking system operates in a developmental
phase. Each financial institution creates its own distinct market sections and exceptional service
options for their client base. The step opens significant opportunities for entering international
banking markets. The trade operation Sector receives dynamic financing support from Dhaka
Bank while the institution works to expand Bangladesh's trade finance industry and
entrepreneurial potential. Dhaka Bank maintains complete dedication toward supporting all

32
aspects of economic development. During my internship at Dhaka bank-CPC I gained first-
hand experience with import activities working directly with foreign exchange. During my
internship period at Dhaka Bank, I noticed several weak points while the financial results were
excellent. Dhaka Bank needs to improve three fundamental challenges: few branch locations,
minimal ATM access and limited staff numbers. I built this whole report using information
collected from CPC-trade operations during my internship program. Back-to-Back department
in Dhaka Bank played an essential role through import activities because it advanced bank
profits while increasing market position. The bank offers trade operation instruments through
which they handle clients' receipt and payment functions and deliver advisory LC services and
various certificates including NOC and shipping certificates/guarantees.

33
Bibliography
D. K. Bank Management A Found Emphasis. Dhaka: Decent Book House c2009.

about dhaka bank. (n.d.). Retrieved from dhakabankltd.com: http://dhakabankltd.com/

regulation and guidelines. (n.d.). Retrieved from babgladeshbank.com:

https://www.bb.org.bd/aboutus/regulationguideline/foreignexchange/fegv1cont.php

service. (n.d.). Retrieved from bangladeshbank.com: https://www.bb.org.bd/

Ahmad, A. U. F., & Hassan, M. K. (2007). Regulation and performance of Islamic banking in
Bangladesh. Thunderbird International Business Review, 49(2), 251-277.

Hill, C. W. L. (2019). International Business: Competing in the Global Marketplace. McGraw-Hill

Education.

Bhattacharya, K., & Bhattacharya, A. (2018). "The Impact of International Trade on Financial
Performance: A Study of Banks in South Asia." Journal of Banking & Finance, 56, 78-91

Rahman, S., & Hossain, M. S. (2022). "Banking Sector Performance in Bangladesh:

Challenges and Opportunities." International Journal of Financial Studies, 10(1), 1-12.

https://www.siblbd.com/
https://www.primebank.com.bd/
https://www.southeastbank.com.bd/

34
 Appendix
Appendix- A: Regression Table

SUMMARY OUTPUT

Regression Statistics
Multiple R 0.895656514
R Square 0.80220059
Adjusted R Square 0.208802362
Standard Error 2.602789282
Observations 5

ANOVA
Significance
df SS MS F F
Regression 3 27.47489275 9.158297585 1.351875607 0.547003582
Residual 1 6.774512045 6.774512045
Total 4 34.2494048

Standard
Coefficients Error t Stat P-value
Intercept 23.25922231 7.803312287 2.980685823 0.206069508
- -
Import Business 0.097174047 0.058530734 1.660222583 0.345130772
Export Business 0.132198309 0.096618799 1.36824625 0.401796359
Inward Foreign
Remittance 5.559604052 9.386478913 0.592299211 0.659575271

Appendix- B – Data Collection (2019-2023)

Bank’s Total Inward Foreign

Revenue Import Business Export Business Remittance
29.327 223.512 171.695 0.721
26.273 206.317 168.673 0.461
21.953 221.94 140.48 0.298
24.161 124.01 95.335 0.187
27.84 151.121 130.156 0.123

35
 DHAKA BANK PRIME BANK SOUTHEST BANK SIBL
ROA ROA ROA ROA
0.56 -5.45 0.62% 0.47%
0.7 -0.03 0.47% 0.42%
0.65 0.88 0.37% 0.42%
0.49 1.01 0.35% 0.57%
0.48 1.06 0.42% 0.56
ROE ROE ROE ROE
9.28 -12.79 0.0856 0.0921
11.28 -0.08 0.0714 0.0878
10.53 2.12 0.0598 0.0891
8.09 2.26 0.0577 0.1215
8.14 14.33 0.068 `11.89
EPS EPS EPS EPS
1.56 1.47 2.11 1.62
2.02 1.59 1.81 1.65
2.04 2.75 1.44 1.6
1.65 3.55 1.42 1.97
1.72 4.26 1.66 1.96
Net Income Net Income Net Income Net Income
1571 1662 2508.56 1521.45
2030 1797 2149.1 1550.94
2056 3111 1784.3 1659.71
1660 4022 1752.38 2429.78
1732 4821 2156.09 2564.13
Import Business Import Business Import Business Import Business
151121 185735 248901.33 88911.6
124010 147811 221823.4 76966.5
221940 223419 313262.7 93545.8
206317 199737 331880.1 118210
223512 189782 243542.96 115240.8
Export Business Export Business Export Business Export Business
130156 137787 205907.1 60079.5
95335 118091 176419.6 51144.7
140480 154746 220402.8 67346.4
168673 206693 272588.6 83213.2
171695 192727 258539.29 80233.7
Remittance Remittance Remittance Remittance
10385 50353 138272 10591.9
15804 49267 129887.1 13175.88
25367 38710 150294.6 16200.19
43910 46786 224900 41470.3
77563 42230 190313.5 115160.3

36
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