Friday 30 September 2011

National Bank of Pakistan (Chapter-4)

Judgment.
    Approved Accounting Standards have been followed in preparation of the financial
statements and there is no departure from the said standards.
The system of internal control is sound in design and has been effectively implemented and monitored throughout the year. The Board is responsible for establishing and maintaining the system of internal control in the bank and for its ongoing monitoring. However, such a system is designed to manage rather than eliminate the risk of failure to achieve objectives, and provide reasonable but not absolute assurance against material misstatements or loss.
The process used by the Board to review the efficiency and effectiveness of the system of internal control includes, the following:
The Board has formed an audit committee comprising of three non-executive directors. The audit committee has written terms of reference in the form of a charter, which has been approved by the Board of Directors. The committee is responsible for the oversight of the internal audit function and reviews its approach and methodology from time to time. It also receives and reviews the internal and external audit reports relating to the internal control, accounts and related matters. The committee on a continuous basis reviews the material control weaknesses and areas of concern and actions to be taken by the executive management to address these issues.
Internal audit department of the bank conducts the audit of all branches, regions and groups at head office level on ongoing basis to evaluate the efficiency and effectiveness of internal control system and proper follow up of irregularities and control weaknesses is carried out.
The Board receives confirmations/representations from all group and regional heads on annual basis confirming effectiveness of the internal control system established and maintained by them within their function.
The principal features of the bank's control framework include:
The bank has clearly defined organizational structure, which supports clear lines of

Communications and reporting relationships.
    There exists a properly defined financial and administrative power of various committees and key management personnel, which supports delegation of authority and accountability.
    The bank has effective budgeting system in place. The Board approves annual budget of the bank and monthly comparisons of actual results with the budget are prepared and review by the senior management.

Policies and Procedures

The bank has a comprehensive framework of written policies and procedures on all major areas of operations such as credit, Treasury Operations, Finance, Internal audit and compliance approved by the Board.

    There are no significant doubt about the bank’s ability to continue as a going concern.
    There has been no material! Departure form the best practices of the corporate governance as detailed in the listing regulations.
    Key operating and financial data is available in the annual report.

    Book value of investments of Employees’ Pension Fund as at December 31, 2002 (Un-audited ) is Rs. 6,317.705 million.
    The pattern of shareholding as required by the code is as follows:


                                                                                                                                 Total No. of                      
                                                                                                                                 Shares held      
Associated companies, undertakings and                                                                       
Related parties       
Taurus Securities Limited                                                                                                2,015      
National Bank of Pakistan Trustee Department-                                                        1,009,842
NIT      
Investment Corporation of Pakistan                                                                            1,519,095      
Directors, Chief Executive Officer and their             Self Spouse    




NATIONAL BANK OF PASKISTAN
            MAIN BRANCH MANSEHRA

Spouse and minor children
S. Ali Raza                         1,000        1,000        2,000
Sheikh Humayun Sayeed                1,515        1,515        3,030
Executives                       
S. M. Rafique                    1,000        1,000        2,000
Public Sector Companies and Corporation                    16,576,147
___________________________________________________________________________
Banks, Development Financial Institutions, Non
Banking Financial Institutions, Insurance                     321,271,219
Companies Modarabas and Mutual Funds
Shareholders holding ten percent or more
Voting interest in the bank

-State Bank of Pakistan                                 292,300,183

Pattern of share holding:
The pattern of share holding as at December 31,2002 is Rs.6.04

Apparitions:
The appropriations are recommended as under:
                                            Rupees in ‘000
Profit after taxation                                        2,253,385
Unappropriated profit brought forward                               752,226
Tranfer form surplus on revaluation of fixed assests:
    -Prior Years                                           1,413,246
    -Current Years                                                  50,411
Profit available for appropriation
Appropriation:
Transfer to:
    -Statutory Reserve                                    225,339
    -Reserve for issue of bonus shares @ 10%                    373,038
    -Proposed cash dividend Rs. 1.25 per share                     466,298

                                                      1,064,675
Unappropriated profit carried forward                         ____________
                                                       3,404,593



These results could not have been made possible without the commitment and dedication of our staff. We would like to express our appreciation to all our stakeholders for their continued confidence in the bank. We will Inshallah endeavor to meet the challenges of future and maintain our position as the premier banking institution in the country.


                                On behalf of Board of Director



Dated: April 07, 2003                    S. ALI RAZA Chairman & President

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