Dissertation Report On United Commercial Bank Ltd. (UCBL)

Performance Analysis of UCB Bank ltd. 0 | P a g e
Chapter 01
Introductory of the Report

1.1- EXECUTIVE SUMMARY
United Commercial Bank is one of the largest Banks in Bangladesh. Day by day UCBL
has become a giant in the banking sector. United Commercial Bank has two main
divisions of operation-Corporate and General/Consumer Banking. General banking deals
with retail banking services to customers. Banks perform this function in two ways-1
.taking deposits from various areas in different forms.2 1ending that accumulated amount
of money to the potential investors in other different forms.
Financial Institutions have historically have been distinguished by the types of services
they provide. In recent years Financial Institutions have diversified their services by
creating new subsidiaries that perform additional services or by merging with other types
of financial institutions. The result has been the creation of financial conglomerates,
composed of various units offering specialized services. Diversification also offers
benefits to financial institutions.
United Commercial Bank is the largest local commercial bank operating in Bangladesh.
They have a huge customer base that is ever growing. United Commercial Bank is mainly
providing two types of service.
1) Corporate Financial Services
2) Consumer Financial Services.
Consumer financial services include account opening, card services, loan facilities, and so
on. General Banking is one of the parts of customer financial service. General banking
consists of account opening for various types of deposit and saving scheme, card issue,
cheque book issue, receiving foreign remittance, and such which will be discussed on the
following chapters.
This report is based on finding out their way to satisfy the consumer as well as how
UCBL is financially performing. My overall objective of UCBL financial statement
Analysis is the examination of financial position and returns in relation to risk. This must
be done with a view to forecasting the firm & future prospective. At the end part of the
report I have stated some recommendations, which I hope will be helpful for ban to
recover all the weaknesses.

1.2- ITRODUCTION
The United Commercial Bank Limited was incorporated in Bangladesh as a banking
company. I worked in the General Banking (account opening, clearing, transfer, deposit
and cash), loan department, and LC department of this bank. This gives me the
opportunity to know more on different aspects of the company. So, I prepare my intern
report on general banking and financial performance of United Commercial Bank
Limited.
United Commercial Bank Limited (UCB) is a public limited company incorporated on
June 26, 1983 and started its business operations from June 27, 1983 onwards. On
November 30 in the year 1986, UCBL got enlisted at Dhaka Stock Exchange (DSE) and
many years later, on 15th of November in the year of 1995, UCBL got enlisted at
Chittagong Stock Exchange (CSE). The total authorized capital of UCB is TK 15,000
million and possesses a paid up capital of TK 10,039.34 million.
These are General Operation Division, Corporate Banking Division, and International
Division. There are five different Deputy Managing Directors (DMD) supervise the work
of these departments.
1.3- BACKGROUND OF THE STUDY
The United Commercial Bank Limited is a one of the largest private commercial bank in
Bangladesh. The bank has played a pivotal role in creating, nourishing and establishing
leading entrepreneurs of the country and they have significant role in economically strong
Bangladesh. UCB offer a wide range of Banking products and financial service to
corporate, SME customer through variety of delivery channel and through its subsidiaries
company. And the banks help business owners manage their accounts, including checking,
savings and loans. The sources of funds in commercial banks are varied.
United Commercial Bank Ltd. has passed a successful year of 2015 performing a remarkable
achievement in term of profitability, business growth, new business initiatives and
implementation. The year 2014 and 2015 was an historic year for UCB as the Bank has
successfully implemented world renowned core banking solution i.e. Oracle Flex-cube
Universal Banking Solution in its 158 branches including Head Office and Off-shore Banking
Unit. Considering the economic scenario of 2015, the bank moved for balanced expansion of
its businesses and also concentrated on strategic business decision, reform and restructuring
the processes and policies.
As a result of which, the bank has impressive growth in its profitability with high quality of
assets. The management focuses on the right decision at the right time which has ultimately
maximized the bottom line of operating results.

1.4-OBJECTIVE OF THE STUDY
The main objective of the study is to know the Business Review and Performance Evaluation
of United Commercial Bank Ltd. The related specific objectives are as follows:
 To know an overview of UCB;
 To observe the business review of UCB of Bangladesh;
 To analyze the financial performance of UCB of Bangladesh;
 To study the factors which lead to evaluate current financial performance; and
 To suggest some recommendations on the basis of the study results and to improve
further financial performance of UCB.
1.5- SCOPE
There is a lot of scope to come up with detailed segmental analysis and review of Business as
well as financial performance of United Commercial Bank Ltd. As instructed by the faculty,
here focus will be placed on the theory as well as table & graphs and how they are practiced
will be observed by investigating the practice of performance evaluation of United
Commercial Bank Ltd. In this regard, information has been collected from the employees
working in the bank, as they have experienced about the company’s performance. Moreover,
the scope of this paper is limited to the organizational structure, background, objectives,
functions and investment performance of UCBL as a whole. The scope is also limited to
different investment schemes, modes, mechanism, investment proposal, appraisal procedures,
monitoring and documentation of UCBL.
1.6-LIMITATIONS OF THE STUDY
Internship gives the students to achieve the practical knowledge of business. So it is easy to
say that the importance of internship is knows no bounds. But while the internship program is
going on, I have faced some problems. The limitations of such activities are given below:
 Time constraint: A period of internship time is insufficient to scrutinize the activities
of all departments of a pioneer banking company like UCBL.
 Job pressure of the employees: Every employee of the office was so busy in their
work, so they were not able to provide sufficient care about different topics to the
internees’.
 Restrictions to disclose: One of the main barriers in writing this report was the
confidentiality of data. Though I saw their internal procedure that is being used in
Finance & Accounts Division, but I was told strictly not to disclose that even in my
report.
 Lack of practical knowledge: For the lack of practical knowledge, some shortcoming
may be available in the report. In some cases I could not practically involved because
of bank’s limitation.

Chapter 02
Literature Review

2.1-LITERATURE REVIEW
Ratio analysis is one of the techniques of financial analysis to evaluate the financial condition
and performance of a business concern. Simply, ratio means the comparison of one figure to
other relevant figure or figures. According to Myers, “Ratio analysis of financial statements
is a study of relationship among various financial factors in an organization as disclosed by a
single set of statements and a study of trend of these factors as shown in a series of
statements.”
There are various groups of people who are interested in analysis of financial position of an
organization. So, using the ratio analysis to work out a particular financial characteristic of
the UCB Bank Ltd. Ratio analysis helps the various groups in the following manner:
Accounting ratio help to measure the profitability of the UCB bank by calculating the various
profitability ratios. It helps to know me about the earning capacity of the organization
concern. In this way profitability ratios show the actual performance of the UCB Bank Ltd.
UCB Bank Ltd has the profit margin and returns are good. No major change the profitability
ratios. The Bank has more profitability margin as compare to previous year.
With the help of solvency ratios, solvency of the Bank can be measured. These ratios show
the relationship between the liabilities and assets. In Case External liabilities are more than
that of the assets of the bank; it shows the unsound position of the organization. But the UCB
Bank financial position is good in last year.
2.2-HISTORY OF UCBL
United Commercial Bank Limited (UCB) is a public limited company incorporated on June
26, 1983 and started its business operations from June 27, 1983 onwards. On November 30 in
the year 1986, UCBL got enlisted at Dhaka Stock Exchange (DSE) and many years later, on
15th of November in the year of 1995, UCBL got enlisted at Chittagong Stock Exchange
(CSE). The total authorized capital of UCB is TK 15,000 million and possesses a paid up
capital of TK 10,039.34 million. UCB has a total manpower of 3,837 on an average. Out of
total 158 branches, UCB has 28 AD branches, 2 Agricultural branches. In addition, UCB has
151 ATM booths all around the country.
Along with off-shore banking unit, mobile finance service (UCash), Priority banking (UCB
Imperial), renitence service, credit card service with dedicated human capital of 3,837 the
bank has already made a distinct mark in the realm of private sector banking through
boutique service, innovative practices, dynamic problem solving approach and efficient
Management. The Bank has very special focus on import-Export, agriculture, SME sector
and retail business with a view to lead in nationwide financial inclusion and green banking

initiatives. The bank has two wholly owned subsidiaries namely UCB capital Management
Limited. (Provide brokerage service in capital market) and UCB investment Limited (aim to
carry out full-fledged merchant banking activities in Bangladesh.
Corporate Slogan of UCB:
2.3-MANAGEMENT
The Bank has in its Management a combination of highly skilled and eminent bankers of the
country of varied experience and expertise successfully led by Mr. Muhammed Ali, a prolific
and dynamic Leader, as CEO, Mr. Ali has always cherished the sustainable growth as a team
person and believe in the amalgamation of economic and social selection which come as
people, planet and profit growth and progress of the institution. Skilled manpower is the most
important strategic resources of any organization. With this end in view, human resources
development has always been receiving highest priority in the bank.
UCB has a strong focus on imparting training towards enhancement of the skills and
competencies of the employees to take over the challenge of modern banking. Since there is

no alternative to training foe acquiring the required efficiency and professional excellence,
Bank’s Training Institute was busy throughout the year to focus on creating awareness about
the best principles and practices in banking through imparting training on different aspects of
banking. Employee’s performances are regularly evaluated and a good number of them have
been promoted as a reward and recognition of their good performances.
Corporate information of UCBL:
Registered Office (Head Office):
Bulus Center
Plot - CWS- (A)-1
Road No - 34
Gulshan Avenue, Dhaka-1212
Phone : +88-02-8852500
Fax : +88-02-8852500-6000
+88-02-8852504
E-mail : info@ucbl.com
Website : www.ucbl.com
S.W.I.F.T : UCBLBDDH

2.4-HIGHLIGHTS OF MILESTONE ACHIEVED BY UCB

2.5-MISSION, VISION, OBJECTIVES,STRATEGIES, CORE VALUES
& GOALS OF UCB
Vision
 To be the bank of first choice through maximizing value for our clients, shareholders &
employees and to contribute to the national economy with social commitments
Mission
 To offer financial solutions that create, manage and increase our clients’ wealth while
improving the quality of life in the communities we serve.
Objectives
 Ensure 100% recovery of all advances.
 Ensure a satisfied work force.
 Make sound loan and investment.
 Build up a low cost fund base.
 Meet capital adequacy recruitment at all the time.
 Focus on fees based income.
 Install MIS to monitor banks activities.
 Adopt an appropriate management technology.
Strategies
 Utilize all available resources to develop various plans and polices.
 Procedures in each of the objective and goal areas.
 Synchronized and steady growth of the bank.
 Implement plans, policies and procedures.
 Utilize term of professional employees.
 Search for a total customized solution for the purpose of full automation step.
Core Values
 We put our customers first
 We emphasize on professional ethics
 We maintain quality at all levels
 We believe in being a responsible corporate citizen
 We foster participative management
 We say what we believe in
Goals
 Develop a plan for offering better customer services
 Develop a realistic deposit mobilization plan
 Develop appropriate ending risk assessment system
 Develop capital plan
 Develop a system to make good advance
 Develop appropriate management structure, system, procedures and approaches
 Develop scientific MIS to monitor bank’s activities

2.7-COMPANY’S ORGANOGRAM
The Bank has in its Management with a combination of dedicated highly skilled and eminent
bankers of the country of varied experience and expertise successfully led by Mr. Muhammad
Ali. Around 3,837 dedicated employees are working in UCB. The bank is operating its
business by divided into three main segments. These are General Operation Division,
Corporate Banking Division, and International Division. There are five different Deputy
Managing Directors (DMD) supervise the work of these departments. The total work flow of
the level of employees of UCB is as shown by an organ gram of UCB is given bellow.
Organ gram of Corporate Office:

2.8-MAJOR FUNCTIONS & FUNCTIONALDEPARTMENTS OF
UCBL
Functions of UCB
 To maintain all types of deposit A/Cs.
 Provides loans on easy terms and conditions
 It transfers money through Pay Order (PO) , BEFTN, BACH, and RTGS
 It assist in Foreign Exchange by issuing Letter of Credit (LC)
 To make investment in profitable sectors.
 UCB insures the securities of valuable documents of clients
 To conduct Off-shore Banking services.
 To conduct social welfare activities (CSR).
 To work for continues business innovation and improvements.
Functional Department of UCBL
Like other commercial banks UCB performs all traditional banking business including
introduction of a wide range of saving and credit products, retail banking and subsidiary
service with the support of modern technology and professional management.
UCB Capital
Management
UCB
Investment
UCB
Subsidiaries

2.9- PRODUCTS AND SERVICES OF UCB
UCB is always attentive to give the highest value to their customers. That’s why UCBL is
offering the modern products and banking services to their customers. UCBL is offering the
segmented Products & Services to different level of customers along with their
generalProducts and Services. That is very help-full for UCB to create value for their
customers.

2.9.1- General Banking of UCB:
UCB provides all general banking services to its clients through its 158 branches all over the
country. These include savings and current accounts, SMS banking, deposits and schemes.
DPS plus, Earning plus, Multimillionaire, Money maximize, Time deposit scheme, Monthly
saving and Royal savings deposit etc. are some of their deposit services. Clients having
requisite qualifications may have Foreign Currency Deposit accounts in UCBL. UCBL
Multimillionaire scheme is a deposit service providing you a great opportunity of saving a
good amount in a short time. The interest rate is quite high for idle money. There are three
levels in this scheme, namely 1 million, 5 million, and 10 million Taka. A client has to
deposit an amount every month for 5 to 15 years and at the end client get the full amount as
declared. UCBL Money Maximized was a lucrative deposit scheme for limited income
people. This scheme pays 9.10% of interest and the deposit is doubled just in 8 years.
UCB provides different types of debit and credit card facilities. The features of UCB credit
card are as follows:
 Truly global: Locally & Internationally transact-able with the same card. This is a dual
product
 Higher coverage of acceptance globally in POS terminals & ATMs.
 Latest & best quality product at lowest price (annual fee) in the market.
 Reward point for spending leads to wining of attractive prizes.
 Choice of colors in Classic (Silver) products.
 Credit Card for ladies - first time in Bangladesh.
2.9.2- Loans and Retail Services:
The United Commercial Bank with their financing items under CCS loan is given below:
Household Durable Loan: Motor Cycle, Personal Computer, Photocopier, Fax machine,
Small PABX system, Television, Mobile Phone set, Refrigerator, Audio-video equipment,
Other home electric appliances, Furniture and any other household items.
Table: Types of Loan
Household Durable Loan For purchasing household durables.
Car loan Car, Jeep, Station Jeep, Pick up Van, Cover Van, Bus,
Truck, Ambulance and any other vehicle for own use.
Doctors’ Loan For the Doctors only.
Loan against salary Any qualified person
Any purpose loan For emergency need
Education loan For Study purpose only
Travel Loan For traveling purpose,
Marriage loan For wedding only.
CNG Conversion Loan To convert into CNG
Hospitalization Loan For treatment in hospital

2.9.3- Commercial Banking:
Commercial Credit services are quite different from consumer credit banking due to its
flexibility of customization and it depends entirely on commercial customer’s requirements.
Hence, generic offerings for commercial clients are as follows:
 One Stop Service
 Time Deposit Scheme
 Monthly Savings Scheme
 Deposit Insurance Scheme
 Inward & Outward Remittances
 Travelers Cheques
 Import Finance
 Export Finance
 Working Capital Finance
 Loan Syndication
 Underwriting and Bridge financing
2.10-FUNCTIONALDEPARTMENT OF FINANCE AND ACCOUNTS
DIVISION OF UCB:
Figure: Different departments of Finance and Accounts Division (FAD)

Mr. Habibur Rahman Chowdhury (FCA) is the Chief Financial Officer (CFO) and Head of
the Division.
The descriptions of sub departments of different functions in the Finance and Accounts
Division (FAD) are given below:
 Management, Reporting, Budgeting and MIS: The Management is responsible for
managing all areas of accounting, financial reporting and budgeting functions of United
Commercial Bank, Bangladesh. The Management Information System (MIS) in UCB helps
to manage all the information properly in the bank. Internal controls and policies are
maintained as they relate to financial matters to assure accuracy and integrity of financial
information.
 Financial Reporting: This unit helps to prepare the publicly available consolidated bank
statements and annual report in a precise manner.
 Central Bank Reporting: This unit is responsible to make quarterly reports to the central
banks regarding different rules and regulations of Central bank as well as during times of
bank audits.
 Business Finance/ Business Intelligence Unit: Business Intelligence Unit of UCB is a
strategic banking unit that monitors industry events and competitor movements on a regular
basis. This unit provides strategic insight into industry coverage of key events. It offers
analysis of key competitor activity and gauges the future impact of current developments.
Accompanying this analysis are insights into new product development activity, industry
trends, marketing, merger and acquisition trends in the financial industry.
 Taxation: This unit looks after issues of corporate tax, Value added tax and issues such
employee’s personal tax.
 GL Control, Financial Risk and BASEL II: This unit maintains the General Ledger
account (GL) using the bank software Flex cube. The general ledger (GL) control or controls
selected on this sheet determine the accounts and journal codes used to post transactions to
which the record applies.
 IT and IS Finance: The Information Technology (IT) and Information System (IS) unit at
UCB is responsible for developing software such as “Financial Solution” to make
transactions easier to record and thus more organized.
 Payments: This unit is responsible for collecting and paying different types of bank bills
such as other financial benefits for employees in the rank of Assistant Vice President and
above, office contingency bills etc.
 Funds: This unit is responsible for the management of funds at United Commercial Bank.
This unit is responsible for the maturity schedules of the deposits coincide with the demand
for loans by managing the asset and liability properly in terms of volume and mix.
 Reconciliations: The role and the purpose of the accounting function can be identified 'to
ensure the business's transactions are recorded and processed completely accurately and
securely and that relevant information is given to management.

2.11-SWOT OF UNITED COMMERCIALBANK LIMITED
STRENGTHS:
It is an internal factor. It deals with the organizations own strength. UCB’s strengths are:
 Usage of Core Banking Software.
 Efficient administration.
 Corporation with each other.
 Fewer default loans.
 Membership with SWIFT.
 Good banker-customer relationship.
 Energetic as well as smart work force.
 Well furnished and air conditioned bank which indicates favorable working
conditions for employees.
 Not engage in unfair business practice.
 Presence of Learning and development center that provides training to its employees.
WEAKNESS:
Weakness is also an internal factor of SWOT analysis. UCBL’s weaknesses are:
 Existing manual vouchers.
 Limited consumer credit scheme.
 Enhance of new private banks.
 Lack of promotional activities.
OPPORTUNITIES:
Opportunities are external factors which indicate the industry’s advantages available for the
bank. They are:
 Huge business area.
 Introducing different debit and credit card.
 Industry’s positive growth.
 Introducing any branch banking through online.
 Flexible credit schemes.
 Reliably to local public.
THREATS:
Threats are external factors of SWOT analysis. The threats for UCB are:
 Different classic services of foreign banks.
 Better developed card division of other private banks.
 Uses of modern technologies by the rival banks.
 Political unrest and government restricted banking strategies.
 The number of rivalry is too high into the banking industry.

Chapter 03
Methodology

3.1-METHODOLOGY
Sources of information:-
Both primary and secondary data have been collected for the purpose of the report. The
primary and secondary data sources are as follows:
Primary data
Primary data has been collected from the following sources:
 The report is prepared on the basis of collecting date from different Division on the
other hand I am the regular employee of Branches Control & Development Division.
 Notes taken during in any Business review meeting, quarterly half yearly and Annual
Conference.
 Data is collected from the opinions of the officers of the bank, face to face contact.
 Some important data are collected from the observation within the bank.
Secondary data
Secondary information has been collected from the following sources:
 Data gathered within the organization itself.
 Data gathered from Texts
 Internet sources.
 General reports.
 Annual reports
 Official documents
 Credit manual and foreign exchange manual of the bank

Chapter 04
Business Review &
Performance Analysis of UCB

4.1. AREAS OF PERFORMANCE REVIEW
The management has reviewed the performance from different point of view which is stated
below:
4.1.1- Branch Network
Presently the Bank is functioning with its country wide network of 158 branches covering all
divisions of the country. Division wise urban and rural branches are given below:
Division Name Urban Rural Total
Dhaka
Chittagong
Rajshahi
Rangpur
Sylhet
Khulna
Barishal
44
30
09
02
07
06
01
30
20
01
00
07
01
00
74
50
10
02
14
07
01
Total 99 59 158
The Bank has set up a Zonal Office at Chittagong to facilitate services to the customers of
the branches located under the Chittagong division. Moreover, the Bank currently has 532
correspondents covering 60 important countries in all the continents of the world which is
continuously expanding to meet the growing cross-border banking needs of the customers.
4.1.2- Human Resource Development
UCB has consistently been feeding the development requirements of employees in various
job grades with the requisite competencies enabling them to meet the changing business
needs and also to replenish employees retiring from Bank’s services. HR continued to infuse
fresh graduates and post-graduates as Probationary Officers and Trainee Officers during 2015
through a rigorous selection process. At the end of 2015, bank’s total number of employees is
3,837 as against 3,679 of the same date of 2014.
4.1.3 Information Technology
UCB is modern tech savvy bank. UCB is using latest, world proven infrastructure, hardware,
network, applications, and database etc solutions. Most of the solutions are centralized as a
result to manage; monitor, control and performance are optimum.
Currently, following technology functionality and solutions are running in UCB
 Core Banking System (CBS) – Flex cube Universal Banking System.
 Credit Card Management System – CardPro
 Switching and Debit Card Management System – Tranzware Online.
 Automated Clearing System – BACH & RTGS, EFTN
 Mobile Financial System – Semicon
 Central MIS System – UCB MIS
 CBS Annexure System - Unex

4.1.4- Treasury Operations
Treasury of UCB generates income by the most efficient utilization of investment and
arbitrage opportunities in the market. It also responsible for measuring and monitoring of all
risks associated with the Bank’s local and foreign exchange exposure. The treasury team is a
combination of the most committed and skilled personnel capable of providing all kinds of
treasury solutions through wide range of products to our customers with superior service
quality. In 2015, UCB Treasury has played around with its specific priorities set at the
beginning of the year. We acted to optimize our priorities through following means in
maximizing overall profitability of UCB Treasury.
 Discovering new avenues of investment which maximize portfolio size as well as
portfolio return.
 Monitoring market behavior to take the market opportunities in the form of arbitrage
pricing etc
 Exploring new opportunities especially in the fields of derivatives.
 Optimum effort to build rapport with all our inter-bank and corporate counterparts.
Treasury Income Highlight
Year Amount (BDT Crore) Growth
2015 523.00 +14.28%
2014 457.66
To provide superior service with respect to pricing and cater the best possible solution to the
customers, UCB has four separate desks in Treasury Division which are:
 Foreign Exchange Desk:- FX desk offers full range of FX Derivative products to the
customers which include Spot, Forward and Swap in FCY-BDT and other major cross
currencies. FX Desk makes forecast about future exchange rate movement on a
regular basis and maintains its open position according to its future projection
throughout the year.
Foreign Exchange Income
2015 86.01 +8.92%
2014 78.96
 Money Market Desk:- Money market desk is involved in management of assets and
liabilities of the Bank. UCB Money Market Desk is one of the most active and
efficient desk in the interbank market.
Money Market & Investment Income
2015 50.70 +52.01%
2014 33.35
 Fixed income & Security Desk:- UCB Fixed Income & Security Desk is responsible
for investment in various Govt. approved securities like Treasury Bill, Bond,
Bangladesh Bank Bill and other instruments which are qualified for Statutory
Liquidity Requirement (SLR). This desk ensured Banks SLR as per Bangladesh Bank
requirement.

 Asset Liability Management Desk:- Treasury is the driving force of the Asset
Liability Management Committee (ALCO). It continuously offered strategies to
reduce dependency on rate sensitive deposit. In the year 2015 Bank successful
achieved healthy deposit Mix reducing High cost of deposit and increasing low & no
cost deposits without hampering growth of deposit
Asset Liability Management desk income
2015 386.29 +11.86%
2014 345.34
4.1.5- Import & Export Business
Bangladesh economy is growing at an average rate of 6% over the last two decades despite
natural disasters, political unrest and infrastructural deficiencies. In the year 2015, UCB
achieved a significant growth both import & export business. Total import business handled
was BDT 169,557.70 million while the export business transacted during 2015 was BDT
148,229.30 million. The growth rate of import & export trade was 9.19% and 13.63%
respectively over the corresponding period of 2014. The items of imports were industrial
raw materials, industrial machineries, commodities, wheat, Sugar, Lentils, Edible oil,
Cotton etc.
Year 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006
Import 169,577
.70
155,282
.40
117,542
.90
94,843.
80
90,919.
70
86,666.
50
58,857
.00
60,009.
00
60,329 39,853
Export 148,229
.30
130,447
.20
94,288.
50
78,309.
10
76,962.
80
50,712.
10
38,519
.00
36,500.
00
27,230 20,803
0.00
50,000.00
100,000.00
150,000.00
200,000.00
Import
0.00
50,000.00
100,000.00
150,000.00
Export

4.1.6 Foreign Remittance
In Bangladesh, remittance is one of the most important economic variables in recent times as
among others it helped in maintaining equilibrium in balance of payments, increasing foreign
exchange reserves and enhancing national savings. For about two decades, remittance has
contributed around 35% of export earnings of the country.
Considering the importance, UCB has entered into drawing arrangement with a good number
of Exchange companies in U.A.E, Bahrain, Oman, Kuwait, Qatar and in K.S.A. Bank has set
up a Remittance Processing Centre at Head Office with skilled and efficient human resources
in order to ensure seamless delivery of the proceeds of remittances through its 158 branches
in strategic locations having concentration of inward foreign remittance. Compare to previous
year 2014 (US$ 14.23 billion), the volume of remittances increases significantly in 2015
(US$ 15.32 billion). Business growth is 7.60% than the previous year (2014).
Year 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006
Remittance 11,098.5
0
1,667.
90
10,788
.07
14,848.
30
16,802
.80
5,452.
10
4,914.
00
4,466.
00
5,456.7
1
2,671.53
4.2- SOURCES OF FINANCING
Banks need financing to fund operating constraints, invest in short- and long-run projects,
acquire or merge with other organizations and develop new products. They also raise funds to
meet financial market requirements or regulatory minimum balances. Corporate finance
specialists help banks evaluate and identify adequate capital structure models. Entities may
receive financing from investors or regulators
Main sources of financing that are commonly known and used by commercial banks are:
 Deposits
 Reserve Funds
 Shareholders Capital
 Retained Earnings
 Central Bank Financing
 Equity Issuance
Let’s have some theoretical knowledge about these sources:
0.00
5,000.00
10,000.00
15,000.00
20,000.00
Foregin Remittance

Deposits
The largest source by far of funds for banks is deposits; money that account holder entrust to the
bank for safekeeping and use in future transactions, as well as modest amounts of interest.
Generally referred to as Core Deposit, these are typically the checking and savings accounts
that so many people currently have.
Reserve Funds
A commercial bank builds a reserve fund with deposits so it can pay interest on accounts and
complete withdrawals. Ideally, a bank's reserve fund should be equal to its capital. A bank
builds its reserve fund by accumulating surplus profits during healthy financial years so that the
funds can be used in leaner times. On average, a bank tries to accumulate a fixed
percentage of its net profit to build and maintain its reserve fund.
Shareholders Capital
Some commercial banks that trade on the stock exchange can use shareholders' capital to
receive the money it needs to stay in business. For example, if a company sells shares on the
market, it increases both its cash flow and its share capital. This process is also known as
equity financing. Banks can only report the amount of capital that was initially on their
balance sheet. Appreciation and depreciation of shares do not count toward the total sum of a
shareholder's capital. Each time a bank makes a profit it can generally make two choices that
include paying dividends to their shareholders or reinvesting the money back into the bank.
Most banks utilize both options as they will retain a portion of the profit and pay the
remainder to their shareholders. The amount reinvested into the bank typically depends on the
company's policy and the condition of the stock market.
Retained Earnings
Banks use retained earnings, portions of income not distributed as dividends, to fund short-or
long-run investment needs. They analyze whether internal costs of funds are lower than
external costs. Entities usually don't use all profits retained for financing purposes because
they need to keep minimum cash balances to meet operating or regulatory requirements. A lot
of commercial banks earn retained earnings or fees to help fund their business. A retained
earning can be collected through overdraft fees, loan interest payments, securities and bonds.
Banks also charge fees for providing customers with services such as maintaining an account,
offering overdraft protection and also monitoring customers' credit scores.
Central Bank Financing
Banks may also raise funds for short-term initiatives from central banks. Commercial Banks
can sometimes face fund deficit and that time they can borrow money from central bank
with a fixed interest rate which is known as Call rate. In Bangladesh, Present call rate is
5.5%.
Equity Issuance
Banks may raise funds on securities exchanges by selling shares of equity also called stocks.
Buyers of equity or shareholders receive periodic dividends. They also make profits when
share prices increase. Banks not listed on securities exchanges may acquire funding
through private share sales to investors such as other banks, insurance companies or
private equity firms.

4.3-TEN YEARS FINANCIAL SUMMARY OF UCBL
(Figures in million Taka except ratios and per share data)
Profit and Loss Statement:
For the year ended 31 December
Result of
operation Y2015 Y2014 Y2013 Y2012 Y2011 Y2010 Y2009 Y2008 Y2007 Y2006
Interest Income 22,434.
57
22,361
.83
22,999
.36
21,319
.92
15,352.
63
9,468.36 6,965.
32
5,749.2
9 4354 3036
Interest Expense 14,711.
18
14,430
.24
15,920
.86
14,705
.21
10,203.
21
5,632.95 4,348.
23
3,740.7
7 2727 1749
Net interest
Income
7,723.3
9
7,931.
59
7,078.
50
6,614.
71
5,149.4
2
3,835.41 2,617.
09
2,008.5
2 1627 1287
Non-interest
Income
7,824.0
0
7,279.
00
5,319.
00
3,564.
00
4,146.0
0
4,017.47 2,574.
97
2,100.9
1
1,696.
00
1,081.
00
Noninterest
Expenses
7,145.6
6
6,489.
93
5,272.
21
4,415.
44
3,321.4
6
3,120.76 2,066.
89
1,659.5
4
1,306.
00
1,047.
00
Gross Revenue 30,256.
19
29,639
.63
28,318
.44
24,882
.87
19,497.
58
13487 9540 7850 6052 4118
Gross Profit 15,548.
00
15,209
.39
12,398
.58
10,177
.66
9,294.3
7
7,853.88 5,192.
06
4,109.4
3
3,324.
00
2,368.
00
Operating Profit 8,402.3
4
8,719.
00
7,126.
00
5,762.
00
5,973.0
0
4,733.12 3,125.
17
2,449.8
9
2,017.
00
1,320.
00
Earnings before
Interest long,
debt,& Tax
8,254.7
3
7,571.
27
6,413.
71
4,008.
94
5,375.3
5
profit Before
Tax
7,252.0
0
6,836.
00
5,887.
00
3,739.
00
5,173.0
0
3,632.60 1,514.
86
1,463.0
1
1,667.
00
1,057.
00
Profit After Tax 3,977.0
0
3,669.
00
3,065.
00
1,586.
00
2,946.0
0
2,182.43 932.9 764.75 815 581
Balance Sheet:
Authorized
Capital
15,000.
00
15,000
15,000
.00
15,000
.00
8,000.0
0
8,000.00
1,000.
00
1,000.0
0
1,000 1,000
Paid-up Capital
10,039.
34
8,366.
00
8,366.
00
8,366.
00
7,275.0
0
2,910.00
1,194.
00
299 299 230
Shareholders'
Equity
25,588.
82
22,492
20,505
.00
18,171
.00
15,966.
00
7,817.27
5,705.
47
4,384.2
4
3,137 2,322
Borrowing
10,705.
57
6,024.
88
6,993.
51
4,713.
33
-
Deposit
220,866
.48
211,07
2
184,89
7.00
170,53
1.00
139,485
.00
113,071.
00
77,730
.00
54,485.
00
42,295 33,015
Loan & Advance
197,413
.64
174,14
6
148,66
5.00
136,07
2.00
115,506
.00
93,460.0
0
61,692
.00
4,446.0
0
37,566 26,110
Investments
44,345.
73
44,288
.6
35,587
.25
26,090
.32
19,383.
42
15,048.0
0
9,346.
00
7,201.0
0
5,517 6,100
Fixed Assets
8,586.7
3
8,510.
00
7,957.
31
5,222.
78
3,288.0
9
1,966.35
1,305.
81
999.91 422 291
off Balance sheet
Exposure
150.713
.79
144,55
4
67,094
.00
52,153
.00
40,255.
00
40,797.7
4
22,098
.19
18,085.
80
24,162 15,260
TotalAsset
293,847
.23
266,10
1
226,33
3.00
207,44
8.00
168,892
.00
129,877.
03
90,483
.78
64,794.
86
50,180 38,547
TotalLiability
268,258
.41
243,60
9.00
205,82
8.00
189,27
7.00
152,925
.00
122,059.
76
84,778
.32
60,410.
62 47,043 36,225

Share
information Y2015 Y2014 Y2013 Y2012 2011 2010 Y2009 Y2008 Y2007 Y2006
Market Price Per
Share
21.3 29.3 25.1 23.6 43.9 34.12 31.9 31.9 33.1 32.9
No. of Share
outstanding
1,003.9
3
836.61 836.61 836.61 836.61 - 11.94 2.99 433 433
Earnings Per
share basic
3.96 4.39 3.66 1.9 4.2 7.49 3.21 2.63 2.8 2
Earnings Per
share restated
3.96 3.65 3.05 1.58 2.93 2.61 1.12 0.91 1.55 2.33
Dividend
Percent
25 30 20 10 27 25 30 25 27 25
Cash dividend
Percent
20 10 20 10 12
Stock Dividend
Percent
5 20 - - 15
Net Asset Value
Per Share
25.49 26.88 24.51 21.72 21.95 2.86 4.77 14.65 20.3 21.1
Price Earnings
Ratio (times)
3.38 6.68 6.85 12.42 10.45 30.23 10.23 12.48 13.5 15.1
Dividend Cover
Ratio
158.47 146.17 183.2 189.59 149.97
Dividend Yield
(percent)
11.74 10.24 7.97 4.24 6.15
Market
Capitalization
21,383.
79
24,512
.72
20,998
.95
19,744
.03
31,936.
74
659,686.
46
380,83
0
95,446.
36
60,295
.34
45,560
.02
Financial ratio
(%) Y2015 Y2014 Y2013 Y2012 Y2011 Y2010 Y2009 Y2008 Y2007 Y2006
Cost- income
ratio 45.96 42.67 42.52 43.38 35.74 39.74 39.81 40.38 40..39 38.39
Credit- Deposit
Ratio 84.57 78.92 79.81 79.79 82.81 82.35 79.37 81.85 85.06 80.03
Debt Equity
ratio (time) 9.36 9.85 9.19 9.45 8.74 14.46 13.62 12.43 13.12 14.3
Gross profit
ratio 51.38 51.31 43.78 40.9 47.67
Current ratio 113.92 112.94 112.57 80.48 87.05
Return on
capital
Employed 12.27 13.1 12.17 8.17 24.77
fund
Operational
efficiency ratio 40.46 45.35 44.47 -20.38 -30.61
operational profit
% work fund 44.02 49.86 44.77 -17.75 -35.51
Return on
Assets 1.42 1.49 1.41 0.84 1.97 1.68 1.03 1.18 1.62 1.51
Return on
equity 16.54 17.07 15.85 9.29 24.77 27.92 16.35 17.44 25.98 25.05
Burden
coverage ratio 109.5 112.16 100.89 80.72 124.82 128.77 124.58 126.6 115.09 109.05
CASA deposit
% Totaldeposit 25.14 21.08 16.69 14.97 124.82
Cost of fund 9.18 10.16 11.66 12.46 10.09 9.81 10.72 11.32 10.76 10.48
Yield on
advance 11.75 13.87 16.21 16.23 14.81 12.89 13.78 14.02 12.36 13.09
Spread 2.57 3.71 4.55 3.77 3.72

Foreign
Business:
Y2015 Y2014 Y2013 Y2012 Y2011 Y2010 Y2009 Y2008 Y2007 Y2006
Import
169,577
.70
155,28
2.40
117,54
2.90
94,843
.80
90,919.
70
86,666.5
0
58,857
.00
60,009.
00
60,329 39,853
Export
148,229
.30
130,44
7.20
94,288
.50
78,309
.10
76,962.
80
50,712.1
0
38,519
.00
36,500.
00
27,230 20,803
Remittance
11,098.
50
1,667.
90
10,788
.07
14,848
.30
16,802.
80
5,452.10
4,914.
00
4,466.0
0
5,456.
71
2,671.
53
No foreign
correspondence
537 532 363 357 333 296 274 257 235 213
Capital
Measures:
Y2015 Y2014 Y2013 Y2012 Y2011 Y2010 Y2009 Y2008 Y2007 Y2006
Total risk
weighted
Assets
273,327
.11
243,25
0.40
197,38
0.55
177,90
0.41
155,231
.89
145,130.
09
128.23
3.14
117,432
.06
109.30
0.11
96,654
.45
Tire 1 Capital
22,406.
21
19,265
.48
17,269
.97
15,041
.18
14,278.
04
13,021.0
3
11,235
.66
10,924.
37
8,564.
13
6,965.
44
Tire 2 Capital
10,820.
24
6,425.
70
5,488.
79
3,414.
56
2,599.0
2
2109.06
1905.1
1
1500.07
1104.4
4
805.33
Total Capital
33,226.
45
25,691
.18
22,758
.76
18,455
.74
16,877.
06
15955.77
13,088
.09
11344.3
4
9875.0
5
8674.0
3
Tier 1 Ratio % 8.2 7.92 8.75 8.45 9.2 8.04 7.8 9 7.02 8.11
Tier 2 Ratio % 3.96 2.64 2.78 1.92 1.67 1.55 1.88 2.44 1.76 2.01
Capital
Adequacy
Ratio %
12.16 10.56 11.53 10.37 10.87 10.55 13.03 11.33 10.37 9.88
Required
Capital
27,332.
71
24,325
.04
19,738
.05
17,790
.04
15,523.
19
14,215 12875 11,453 10,689 9,745
Capital Surplus
(shortage)
5,893.7
4
1,366.
14
3,020.
71
6657
1,353.8
7
Liquidity
Measures: Y2015 Y2014 Y2013 Y2012 Y2011 Y2010 Y2009 Y2008 Y2007 Y2006
Cash received
Requirement %
6.82 7.4 6.35 6.29 6.8 7.08 6.33 6.64 5.99 6.49
Statutory
Liquid ratio%
19.68 23.57 21.85 17.84 16.67 17.13 16.22 16.98 15.31 16.44
Current Assets
156,194
.81
152,64
4.65
142,57
0.40
133,80
4.72
113,016
.55
10,029
7,003.
75
4,745.9
0
4,116.
91
Current
Liability
137,106
.88
135,15
6.26
126,65
2.28
166,26
2.80
129,836
.06
Net Current
Assets
19,087.
93
17,488
.39
15,918
.12
-
32,458
.08
-
16,819.
51
Long term
Liability
131,151
.53
108,45
2.94
79,175
.89
21,814
.54
23,089.
63
Long term
Liability/
Current
Liability
95.66 80.24 62.51 13.12 17.78

4.4-KEY OPERATING AND FINANCIAL RESULTS
UCB recorded a remarkable growth in last eight years in term of business volume and
profitability. At the end of 2011, total assets of the Bank was BDT 168,892 million whereas
in 2015 it stood at BDT 293,847 million recording a growth of more than 74%. In last ten
year, deposit growth was about 58.34% and loans & advances growth was about 72.00%.
With the increase of business volume, the profitability of the bank has also increased
significantly. In 2006, operating profit of the bank was BDT 1,320.00 million whereas it was
BDT 8,402.34 million in 2015 recording a growth of more than 242.97%.
4.4.1 Net Interest Income
Net interest income during the year stood at BDT 7,723.38 million less than previous year of
BDT 1,287.00 million which is equivalent to -3.69% negative growths over previous year.
4.4.2 Operating Profit
The total operating profit of the Bank for the year 2015 stood at BDT 8,402.34 million in
comparison to BDT 8,719.46 million of 2014. The bank’s operating profit in 2015 which
shown negative growth of (3.77%) over previous year. But significant growth of non-interest
income contributed the highest to reach at the operating profit of 2015. Non-interest income
was BDT 7,824.92 million which was 7.49% higher than previous year.
4.4.3 Net Profit
In 2015, Bank’s net profit after tax increased by BDT 308.61 million which equivalents to
8.41% over the year 2014. On 31 December 2015, net profit after tax stood at BDT 3,977.34
million.
0.00
5,000.00
10,000.00
Net interest Income
0.00
5,000.00
10,000.00
Operating Profit
0.00
5,000.00
Net Profit

4.5-BALANCE SHEET REVIEW
At the end of 2014, total assets of the Bank stood to BDT 266,100.74 million from BDT
226,333.13 million in 2013 registering a growth of 17.57%. Total liabilities also increased to
BDT 243,609.20 million from BDT 205,828.17 million in previous year. All the major
elements of balance sheet have shown a significant growth over previous year. All the major
elements of balance sheet have shown a significant growth over previous year. Performances
of major elements of balance sheet are shown as under:-
Year 2015 2014 Growth %
Total assets 293,847 266,101 10.43%
Total liabilities 368,258 243,609 51.17%
Paid up capital 10,039 8,366 20.00%
Shareholders' equity 25,589 22,492 13.77%
Deposits 220,866 211,072 4.64%
Loans and advances 197,414 174,146 13.36%
Investments 44,345 44,289 0.13%
Fixed assets 8,587 8,510 0.90%
4.5.1 Total Assets
Total asset of UCB stood at BDT 293,847.23 million as on 31 December 2015 as against
BDT 266,100.74 million of previous year registering a growth of 10.43% over the year 2014.
Among total assets, loans and advances is BDT 197,413.64 million in 2015 recording a
growth of 13.36% over previous year. Performance of assets in 2015 of UCB is shown in
following table:-
Assets 2015 2014 Growth (%)
Cash 17,960.68 18,387.16 -2.32%
Balance with other banks & FIs 10,705.57 6,024.88 77.69%
Money at call on short notice 390.00 2,190.00 -82.19%
Investments 44,345.73 44,288.60 0.13%
Loans & advances 197,413.64 174,146.10 13.36%
Fixed Assets 8,586.73 8,510.00 0.90%
0.00
100,000.00
200,000.00
300,000.00
400,000.00
Total Asset

4.5.2 Loans and Advances
UCB’s loans and advances increased by BDT 23,367.54 million during the year 2015 and
stood at BDT 197,914.64 million which was BDT 174,146.10 million in 2014 showing a
substantial growth of 13.36% over the previous year. Concentration of loan and advances was
well managed. The ratio of non-performing loan was 5.23% which is much lower than the
industry average. The Bank continued its participation in different credit program for
financing in industrial projects, import, export, house-building, retail, agricultural etc.
4.5.3 Deposits
During the year 2015, total deposits of the Bank increased by BDT 9,794.42 million and
stood at BDT 220,866.48 million which was BDT 211,072.06 million in 2014 representing
growth of 4.64% over the year 2014. There are 34 deposits products in the Bank.
4.5.4 Investment
UCB’s investment has almost remained the same as previous year. It increased by only about
0.13% during the year 2015 and stood at BDT 44,345.73 million which was BDT 44,288.60
million in 2014. Investment in Govt. securities decreased by 0.14% enough to maintain
surplus Statutory Liquidity Ratio (SLR) of BDT 14,723.44 million at the end of 2015. Direct
investment increase in capital market by Tk. 112.64 million which growth 6.55% than year
2014.
0.00
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
Loan & Advance
0.00
100,000.00
200,000.00
300,000.00
Deposit
0.00
20,000.00
40,000.00
60,000.00
Investments

4.6-GRAPHICAL PRESENTATIONOF FINANCIAL RATIOS
4.6.1 Earnings per Share (EPS)
In the year under review, Earnings per share (EPS) stood at BDT 3.96 which was BDT 3.65
in previous year. Bank’s EPS increased during the year 2015 due to substantial increase of
net profit.
4.6.2 Return on Equity (ROE)
ROE calculated by Net Income after Taxes by Total Equity demonstrate the rate of return
generated by the funds invested on the bank by its shareholders. ROE indicates the level of
risk of banks associated with borrowed money in order to finance their assets. A lower index
means that banks rely on borrowed money, thus aggravating capital risk. In the year 2015,
ROE stood at 16.54% which was 17.07% in the previous year.
4.6.3 Return on Asset (ROA)
ROA calculated by Net Income after Tax by Total Asset, is the rate of return earned on a
bank’s total asset. Return on Asset indicates management efficiency in producing net income
from all its resources (assets) available to the bank. The measure of ROA is attributed to the
fact that using net income for the purpose of funding within the financing structure to
establish an incentive and target for many institution to increase their return on investment
(ROI). In the year 2015, ROA stood at 1.42 whereas it was 1.49 in the previous year.
0
10
Earning Per share (EPS)
0
10
20
30
Return on equity
0
0.5
1
1.5
2
Return on Assets

4.6.4 Cost of Fund
In the year 2015, the Bank’s cost of fund stood at 9.18. On the other hand, it was 10.16 in the
previous year of 2014.
4.7- GRAPHICAL REVIEW IN IMPORTANT AREA
0
5
10
15
Cost of fund
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
Y-2015
Y-2014
Y-2013
Y-2012
Y-2011
Y-2010
Y-2009
Y-2008
Y-2007
Y-2006
Shareholders' Equity
0
2
4
6
8
10
12
14
Capital Adequacy Ratio %
0
2
4
6
2015 2014 2013 2012 2011
5.23%
4.62%
4.03%
3.69%
1.79%
NPL %
0
5
10
15
20
25
30
Net Asset Value Per Share

Chapter 05
Findings, Recommendation
& Conclusion

5.1-FINDINGS OF STUDY
The topic of my report is “Performance Analysis of United Commercial Bank Limited” The
total number of historical data that was taken inconsideration was Ten years starting from 31,
December 2006 to 31 December 2015.
There are some important findings are given below which is discovered during the research
and work experience in UCB;
 Performances of different segments of UCB have found.
 Key operational functions that involve in making business.
 Different financial ratios have been evaluated.
 A brief discussion about the sources of financing of UCB.
 Factors that involved in evaluating performance have found broadly but discussed in
this report in very short manner.
 Graphical presentation of different financial ratios showed its current achievement.
5.2-RECOMMENDATIONS
As an employee under Branches Control & Development Division (BCDD) of the United
Commercial Bank, I feel proud because most of the time I prepared different report for the
Top Management of the Bank with the help of Finance & Accounts Division in United
Commercial Bank Ltd. Corporate Head Office, where I found that every division are helpful
in respect of business issue of the bank’s. Some of my senior colleagues in my Division and
Finance & Account Division were help me to prepare this report. The bank corporate office is
highly well-planned than the Branch office.
I would like to recommend the following things:
 Different segmental performance should be increased more.
 Evaluations of operational functions are not satisfied.
 Performance of financial ratios should be increased more.
 Maintain their sources of financing strictly according to their budget.
 Some of the performance evaluation factor should be concentrated.
 Sometimes, they cannot observe the accurate achievement because of their
unconsciousness.

5.3-CONCLUSION
Private commercial banks are playing a vital role in the development of our economy.
Government and Bangladesh Bank also play a crucial role in banking sector by regulating the
overall banking systems and setting rules and regulation in the activities of commercial
banks. In recent years of banking sector, UCBL has shown better performance comparing
with other first generation banking. So I want to find the determinants that determine UCB’s
profitability. The main objective this study was to determinate and evaluate the effects of
banking profitability of UCB. The objective was to determine and evaluate the effects of
bank-specific factors expressed within the segmental analysis. From the discussion of the
findings above, it can be concluded that the bank-specific factors such as net profit, total
asset, non-interest income, ROE, ROA etc. The study sought to investigate factors that
influence profitability of UCB. But it can be extended to include other banks to study the
determinants of profitability of banking industry in Bangladesh. However if this study is
extended to the entire banking industry in Bangladesh where all banks operate then the
variables used in the study were not exhaustive. Future research could incorporate
macroeconomic variables such as GDP, inflation and exchange rates. Also a study on the
factors influencing the liquidity position of commercial bank in the country could add great
value to the performance of local banks and academic literature.

5.4-REFERENCES
Books:
1. Bank Management & Financial Services” 6th Edition. McGraw-Hill Singapore.-
Peter S. Rose & Sylvia C. Hudgins (2005)
2. Aburime, U. (2008). Determinants of Bank Profitability: Company-Level Evidence
from Nigeria. [Online].October 2008. Retrieved from:
http://ssrn.com/abstract1106825.
3. Bashir, A.H.M. (2008). Determinants of Profitability in Islamic Banks, Islamic
Economic Studies, Vol. 11, No. 1, pp 31-57.
4. Kargi, H.S. (2011). Credit Risk and the Performance of Nigerian Banks,
AhmaduBello University, Zaria.
Reports:
5. United Commercial Bank (2006-2015) Annual Report. United Commercial Bank Ltd.
Websites:
6. United Commercial Bank website: http://www.ucbl.com/
7. United Commercial Bank Limited: http://bankinfobd.com/banks/44/United_Commercial_Bank
8. http://www.Assignment point.com
9. www.google.com

Dissertation Report On United Commercial Bank Ltd. (UCBL)

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Dissertation Report On United Commercial Bank Ltd. (UCBL)