Report on Dutch Bangla Bank & ratio analysis

August 17, 2017 | Author: olidurrahman | Category: Debits And Credits, Banks, Deposit Account, Automated Teller Machine, Market Liquidity
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CHAPTER – 1 Introduction As a part of our under graduation program, we have completed our report in a renowned financial institution named “Dutch-Bangla Bank Limited.” Throughout the period of our report, we had been working in several departments. The report will reveal the background of the company, description of the loans, ratio analysis, findings and recommendations based on the experience gathered.

Background: As the curriculum of Money and Banking BBA-315 we are given a project work related to the elementary course with practical orientation. Our course instructor, Naznin Sultana Chaity has given us this project paper to find the practical implication of the theoretical knowledge of banking strategy. This project paper will help to increase the banking strategy with the other.

Objective: Objectives regarding this study are as follows: To learn banking more efficiently. To fulfill academic requirement. To recommend for the successful operation of the services offered by DBBL. To ensure optimum utilization of all available resources. To maintain a healthy growth of business with desired image. To earn and maintain CAMEL Rating 'Strong'

To establish relationship banking and improve service quality through development of Strategic Marketing Plans.

Methodology: For preparing this paper, we used both Primary and Secondary data. i. Primary data We worked in different departments and that gave us a great opportunity to collect information and learn more. ii. Secondary data Most of the necessary information has been collected by from the secondary source. The details of the bank and the selected department have been collected from secondary sources. The relevant information of other private banks has been collected from annual reports, web pages and other published documents.

Selection of the Study Area: Firstly the study area needs to be determined. In this study, annual report of Dutch Bangla Bank has been taken into observation. In this study, it would be clarified how an annual report can be prepared.

Data Collection: As this study based on primary and secondary data, data collection phase is crucial one. Mostly data has been collected through various sources of website. This database may be internal database or national database.

Preparation of Study Report:

Basing upon the information collected, study report would be prepared. Basically this report will contain every ins and outs of the process that is used by a banker to adopt the technique efficiently.

Limitations: Although it has been tried on the level best to make this report based on facts and complete information available, there are some limitations that are inevitable. They are following: Sufficient records, publications were not available as per my requirement. As this technique is very new in Bangladesh, adequate information is not available in any organization. True reflection of opinion may not have showed up. Time limitation can creates lots of hamper Because of being private limited companies, DBBL and others banks keep some information restricted. Therefore the comparison mayn’t be satisfied fully.

Report Preview: In preparing the report we have got much information from the website. We derived and decided the way of research our project works in the convenience of our time and cost. Like all kinds of other bank Dutch Bangla Bank prepare their annual report after a certain period of time. So we try to get original and practical data of this business to find the operation of this report. In our project paper we try to find the assets and liabilities of Dutch Bangla Bank and their financial intermediation.

CHAPTER – 2 Literature Review For preparing this report we have to know some basic functions of the bank and also some ratio which can be calculated from the financial activities of Dutch-Bangla Bank.

Bank: A bank is a financial institution and a financial intermediary that accepts deposits and channels those deposits into lending activities, either directly or through capital markets. A bank connects customers that have capital deficits to customers with capital surpluses. Banking in the modern sense of the word can be traced to medieval and early Renaissance Italy, to the rich cities in the north like Florence, Venice and Genoa. The Bardi and Peruzzi families dominated banking in 14th century Florence, establishing branches in many other parts of Europe. One of the most famous Italian banks was the Medici Bank, set up by Giovanni di Bicci de' Medici in 1397. The earliest known state deposit bank, Banco di San Giorgio (Bank of St. George), was founded in 1407 at Genoa, Italy.

Classification of Bank: i.

On the basis of function: (a)

Savings bank

(b)

Agriculture bank

(c)

Industrial bank

(d)

Commercial bank

(e)

Exchange bank

(f)

Foreign & local bank

ii.

On the basis of organization structure:

(a)

Unit bank

(b)

iii.

On the basis of techniques:

(a)

Investment bank

(c)

Commercial bank (d)

iv.

Other forms of bank:

(a)

Schedule & non Schedule bank

(b)

Licensed and non licensed bank

(b)

Branch bank

Merchant bank Mixed bank

Parts of Annual Report: In an annual report the banker mainly show the balance sheet and the income statement of the current year and also to show the cash balances of the bank. Income statement, cash flow analysis and liquidity statement also show in the annual report.

Importance of Annual Report: An annual report mainly discusses the asset and liability of the bank. Also the income and expenses are shown on the report. That’s why the customers who want to deposit and buy their share can understand about the condition of the bank. The banker can set his goal and also make a plan for his promotional activities of the bank. An annual report makes this easy.

Ratio: In mathematics, a ratio is a relationship between two numbers of the same kind (e.g., objects, persons, students, spoonfuls, units of whatever identical dimension), usually expressed as "a to b" or a:b, sometimes expressed arithmetically as a dimensionless quotient of the two which explicitly indicates how many times the first number contains the second (not necessarily an integer) Liquidity ratio: A class of financial metrics that is used to determine a company's ability to pay off its short-terms debts obligations. Generally, the higher the value of the ratio, the larger the margin of safety that the company possesses to cover shortterm debts. Profitability ratio: A class of financial metrics that are used to assess a business's ability to generate earnings as compared to its expenses and other relevant costs incurred during a specific period of time. Efficiency ratio: Efficiency Ratios can calculate the turnover of receivables, the repayment of liabilities, the quantity and usage of equity and the general use of inventory and machinery.

Forms of Ratio: Liquidity Ratio: 











Profitability Ratio: 











Efficiency Ratio: 



Market Position Ratio: 



=

Provision for loan and advances: For all unclassified loan

1%

Classified as substandard

20%

Classified as doubtful

50%

Classified as bad loan

100%

Relationship between Depositors and Bank: In this report we can see some relationship between depositors and bank. A bank mainly operates their activities by collecting deposit and lending loans. So when a bank collects deposit from the depositor the person who deposits his money can feel safety. The bank also gives him interest in the certain period of time. In the same time bank give the money to the lenders which are the main source of the bank. An annual report can show all the relation and activities so our course instructor wants a report from us which is helpful for our practical life.

Influence of the Report: In the annual report the bank can entry all the data which is occur on that current year. So many primary and secondary data was entered on the annual report.

CHAPTER – 3 Company History Historical Background: Dutch-Bangla Bank Limited is a scheduled commercial bank. The Bank was established under the Bank Companies Act 1991 and incorporated as a public limited company under the Companies Act 1994 in Bangladesh with the primary objective to carry on all kinds of banking business in Bangladesh. The Bank is listed with Dhaka Stock Exchange Limited and Chittagong Stock Exchange Limited. DBBLa Bangladesh European private joint venture scheduled commercial bank commenced formal operation from June 3, 1996. The head office of the Bank is located at Senakalyan Bhaban (4th floor), 195, Motijheel C/A, Dhaka, Bangladesh. The Bank commenced its banking business with one branch on 4 July 1996. Dutch Bangla Bank Limited (DBBL) a public company limited by shares, incorporated in Bangladesh in the year 1995 under companies Act 1994. With 30% equity holding, the Netherlands Development Finance company (FMO) of the Netherlands is the international cosponsor of the Bank. Out of the rest 70%, 60% equity has been provided by prominent local entrepreneurs and industrialists & the rest 10% shares is the public issue. During the initial operating year (1996-1997) the bank received skill augmentation technical assistance from ABN Amro Bank of the Netherlands. DBBL’s focus is to provide one counter service to clients covering: Commercial Banking (Deposit Accounts), Consumer Banking (Retail Baking) - Traveler ChequesForeign & Inland Remittances, Financial Services, Corporate Banking, Asset & liability management, Liquidity & capital Resources Management, Information technology, Human Resources. DBBL Internet banking enables customer to access his/her personal or business accounts anytime anywhere from home, office or when traveling. Internet Banking gives customer the freedom to choose his/her own banking hours. It can save time, money and effort. It's fast, easy, secure and best of all. DBBL, since its inception was active in various social activities, which increased manifold over the period of time and its growth. It is one of the fast growing leading

online banks in private sector. The emergence of Dutch-Bangla Bank Ltd. in the private sector is an important event in the banking area of Bangladesh. The Netherlands Development Finance Company (FMO) of the Netherlands is the international sponsor of the Bank. The FMO is the Dutch development bank of the Netherlands specialized in the financing of private enterprises in Asia, Africa, and Latin America and Eastern Europe. Dutch-Bangla Bank Ltd. came into existence with joint venture as a public limited company incorporated in Bangladesh on June 26, 1995 with the primary objectives to carry on all kinds of banking business in and outside of Bangladesh. DBBL has started its business with foreign bank. DBBL commenced its business as scheduled bank with effect from July 04, 1995 with one branch-Motijheel Branch, Dhaka, with a motto to grow as a leader in the banking arena of Bangladesh through better counseling and effect service to clients and thus to revitalize the economy of the country. All the branches are currently providing truly On-Line banking facility. DBBL resumed its operational activities initially with an authorized capital of Tk.400 million and paid up capital of Tk.202.14 million.

Overview of DBBL: Dutch-Bangla Bank is a second generation commercial private Bank. During the period of its operation, this bank creates a milestone of success in banking sector. This bank holds an experienced team of banking professional. They achieve this success because of their experienced banking professional team, proper management & so on. Dutch-Bangla Bank Limited is a Bangladesh–Netherlands joint venture scheduled commercial bank established in Bangladesh with the primary objective to carry on all kinds of banking business in and outside of Bangladesh. Starting with one Branch in 1996, DBBL has expanded to thirty nine (39) branches including nine Branches outside of the capital. To provide client services all over Bangladesh it has established a wide correspondent banking relationship with a number of local banks. To facilitate international trade transactions, it has arranged correspondent relationship with large number of international banks which are active across the globe. In addition to its banking activities, Dutch-Bangla Bank Limited takes part in different national activities promoting sports, culture, social awareness, etc. Participation in these activities as sponsors is part of its business development policy.

Philosophy of DBBL: The objectives of Dutch-Bangla Bank Limited remains to offer modern & innovative products & services to its clients in Bangladesh the partnership with FMO is optimistically scene to offer scopes opportunities to draw on modern tools & techniques of Banking from western world which could be blended with the currently prevalent local customs & practice. The Bank is committed to being a sophisticated prominent and professional institution, providing a one window service to its customers. During the first five years Dutch Bangla Bank’s strategy was focused on continuing in provident of internal procedures and operating structures, to have a greater control on the quality of our business and to provide better management direction. After five years of working on the Banks structure, its culture and controls, the management is confident that the Bank can move forward on a rapid growth path. The DBBL’s corporate philosophy is to build it’s no funded fees and commission income stream, thus reducing its reliance on interest income alone.

Core objective of DBBL: Dutch-Bangla Bank believes in its uncompromising commitment to fulfill its customer needs and satisfaction and to become their first choice in banking. Taking cue from its pool esteemed clientele, Dutch-Bangla Bank intends to pave the way for a new era in banking that uphold and epitomize its vaunted marquees “Your Trusted Partner”

Focus of DBBL: DBBL’s focus is to provide one counter service to our clients covering:

*

Commercial Banking (Deposit Accounts)

*

Consumer Banking (Retail Baking)

a. Traveler Cheques b. Foreign & Inland Remittances

*

Financial Services

*

Corporate Banking

*

Asset & liability management

*

Liquidity & capital Resources Management

*

Information technology

*

Human Resources

Mission: Each business unit needs to define its specific mission within the broader company mission. Dutch-Bangla Bank engineers enterprise and creativity in business and industry with a commitment to social responsibility. "Profits alone" do not hold a central focus in the Bank's operation; because "man does not live by bread and butter alone”. Mission statements are at their best when they are guided by a vision.

Vision: “To become a leading banking institution and play a pivotal role in the development of the country” Vision, a compelling view of a future yet to be, creates meaning and purpose which catapults both individuals and organizations to high levels of achievement. DutchBangla Bank dreams of better Bangladesh, where arts and letters, sports and athletics, music and entertainment, science and education, health and hygiene, clean and pollution free environment and above all a society based on morality and ethics make all our lives worth living. DBBL's essence and ethos rest on a cosmos of creativity and the marvel-magic of a charmed life that abounds with spirit of life and adventures that contributes towards human development.

Strategies of DBBL: The strategies are as follows: > To manage and operate the Bank in the most efficient manner to enhance financial performance and to control cost of fund > To strive for customer satisfaction through quality control and delivery of timely services > To identify customers' credit and other banking needs and monitor their perception towards our performance in meeting those requirements. > To review and update policies, procedures and practices to enhance the ability to extend better service to customers. > To train and develop all employees and provide them adequate resources so that customers' need can be reasonably addressed. > To promote organizational effectiveness by openly communicating company plans, policies, practices and procedures to employees in a timely fashion >

To diversify portfolio both in the retail and wholesale market

> To increase direct contact with customers in order to cultivate a closer relationship between the bank and its customers.

Objectives of DBBL: >

To earn and maintain CAMEL Rating 'Strong'

> To establish relationship banking and improve service quality through development of Strategic Marketing Plans. > To remain one of the best banks in Bangladesh in terms of profitability and assets quality. > To introduce fully automated systems through integration of information technology.

>

To ensure an adequate rate of return on investment

> To keep risk position at an acceptable range (including any off balance sheet risk)

Departments of DBBL: i.

Human Resources Department

Success of any organization largely depends on the efficiency & competence of its manpower. The organization provides a comprehensive range of human resources services to staff and managers and all prospective employees. A full list of staff and their relevant areas of responsibility are conduct here. This includes Senior Management, Operations group – including HR Advisors, Staff Development, and Job Evaluation & Systems & Management Information group. DBBL’s vision is to be a department that leads on and delivers the University's Staff Experience Strategy, works as a business partner within the organization and leads by example in relation to university values.

ii.

Services Provided Under this Department:

DBBL provides the following range of services:Strategic planning and organizational development faculty and departmental operational advice, support and services staff development projects and information management.

iii.

Equality and Diversity

The organization is committed to the support and implementation of the equality and diversity agenda as laid out in their policy.

Corporate Governance: Board of directors: No

Board of Directors

Designation

i

Mr. Abul Hasnat Md. Rashidul Islam

Chairman

ii

Mr. Zaheed Hossain Khan

Director

iii

Mr. Bernhard Frey

Director

iv

Mr. Shahabuddin Ahmed

Director

v

Mr. Md. Shahidur Rahman

Director

vi

Mr. Md. Yeasin Ali

Managing Director Table- Board of Directors

International Division: Internal trade means foreign currency and includes all deposits, credit and balances payable in foreign currency as well as all foreign currency instruments, such as, Drafts, Travelers Cheques, Bills of Exchange, and Promissory Notes payable in any foreign country. Anything that conveys a right to wealth in another country is Foreign Exchange. DBBL provides premium quality service for repatriation and collection of remittance with the help of its first class correspondents and trained personnel. By introducing on-line banking service and becoming a SWIFT Alliance Access Member, which enable its branches to send and receive payment instruction directly, which helps provide premium services.

Credit Department: Risk is an integral part of business & the main role of our risk management principle is to find the optimal balance of risk & return. Bangladesh bank has undertaken a project to install a core risk management system in every bank. DBBL Bank Ltd installing the same system in respect to Asset liability management, Foreign

exchange management, internal control & compliance, Anti money laundering. The bank prudently controls asset allocation through limiting exposure to industry sector & setting client limit. Moreover, the bank approved a new organization structure to accommodate core risk management perspective.

Loans and Advances:

Loan and Advances

Interest Rate

Agriculture

8.00% ---11.00% 11.50% ---14.50%

Working Capital for Industry

12.50% ---15.50%

Small Shop Finance and SME

13.00% ---16.00%

Transport Loan

13.50% ---16.50%

Consumer Credit

13.50% --- 16.50%

Table:Loan and Advance

IT department: Dutch-Bangla Bank Limited (DBBL) undertook a project with BASIS (Bangladesh Association of Software and Information Services) to award the best IT uses by Bangladeshi companies. DBBL and BASIS organized IT award-giving ceremony in this regard. The award Ceremony was held on 30th November 2005, which was the day before last day of BASIS SOFfEXP02005 (November 27-December 01, 2005). This was a gala evening (with dinner and cultural program) attended by around 700 dignitaries including government high officials & policy makers, corporate heads, representatives from development agencies, IT policy makers, academicians and the

IT industry members. In this regards, DBBL's contribution in supporting this event was 50% of the estimated cost with Tk.6.25 Lac.

Products and Services Offered by DBBL: > Retail Banking > Remittance and collection  Import and export handling and financing  Corporate Banking  Project Finance  Investment Banking  Consumer credit  Agriculture Loan  Real time any branch banking  24 Hours Banking through ATM o

DBBL-NEXUS ATM & Debit card

o

DBBL-Maestro/Cirrus ATM & Debit card

o

DBBL Credit card

 Internet Banking  SMS Banking  On line Banking through all Branches

Banking Products: Various deposits:  Savings Deposit Account  Current Deposit Account

 Short Term Deposit Account  Resident Foreign Currency Deposit  Foreign Currency Deposit  Convertible Taka Account  Non-Convertible Taka Account  Exporter's FC Deposit (FBPAR)  Current Deposit Account-Bank  Short Term Deposit Account-Bank16

Term Deposit: Term Deposit 3 Months Term Deposit 6 Months Term Deposit 12 Months Term Deposit 12 Months Term Deposit 24 Months

Term Deposit 24 Months 1 Year Payout Term Deposit 36 Months Term Deposit 36 Months 6 Months Payout Term Deposit 36 Months 1 Year Payout

Term Deposit above 36 Months Monthly Term Deposit Banks Term Deposit 3 Months Banks Term Deposit 6 Months Banks Term Deposit 12 Months Banks

Table- Term deposit

Loan & Advances:  Loan against Trust Receipt  Transport Loan  Consumer Credit Scheme  Real Estate Loan (Res. & Comm.)  Loan against Accepted Bill  Industrial Term Loan  Agricultural Term Loan  Lease Finance  Other Term Loan  FMO Local currency Loan for SME  FMO Foreign currency Loan  Cash Credit (Hypothecation)  Small Shop Financing Scheme

ATM Services:

We can find DBBL ATMs beside our home, in our office premise, nearby market, university, college & school premises, Airport, Railway stations etc., throughout the country. Using any of the DBBL ATM pools anywhere in the country, you can perform the following:  Account balance enquiry  Cash withdrawal – 24 hours a day, 7 days a week, 365 days a year  Cash deposit to a certain number of ATMs any time  Mini statement printing  PIN (Personal Identification Number) change All the ATMs can accept DBBL-NEXUS ATM / POS card, DBBL-Maestro/Cirrus Debit card and DBBL Credit card.

CHAPTER – 4 Findings and Analysis

We will use ending balance sheet (2008-2010)

Cash Position Indicator

We know that cash position depends on the cash deposit from other bank. So we can see that in 2008 the deposit seems to be much higher than the previous year. And in 2009 cash position is much less standard.

0.94 0.93 0.92 0.91 0.9

0.89

2010 2009 2008 Percentage 0.92175333 0.91018312 0.93538959

Liquidity Securities Indicator Ratio Govt. securities can increase the investment of the bank. And total asset is

divided by this sector. So liquid securities are much higher in 2009 and in 2008 the price of the securities is much lesser.

2008

0.087485948

2009

0.118230438

2010

0.096248691

Deposit Composition Ratio Current account is the combination of demand deposit and short term and long term deposit is the time deposit. So current account mainly depends on the customers’ perspective. So in the year of 2010 & 2009 the deposit composition ratio is highest and in the year of 2008 the ratio shows the lowest amount.

0.45 0.4 0.35 0.3 0.25 0.2 0.15 0.1 0.05 0 Percentage

2010 0.411477445

2009 0.346909573

2008 0.264591367

Temporary Investment Ratio In this ratio investment less than 1 year and due from other bank in added and also average earning asset is divided. So that we can see that in 2009 the ratio shows the highest bar and in 2008 the ratio shows the lowest bar.

0.035 0.03 0.025 0.02 0.015 0.01 0.005 0

2010 Percentage 0.026999252

2009 0.030902746

2008 0.010106027

ROE Every year the organization has their profit. DBBL also has their profit every year. We can see that in the year of 2010 and 2008 the bar shows the highest amount of Tk. It is because on this year the bank had to get higher profit and also get high shareholder equity.

0.6 0.5 0.4 0.3 0.2 0.1 0 Percentage

2010 0.531880819

2009 0.474936543

2008 0.574559251

ROA ROA can calculate from net profit and total asset. If the organization has to get higher profit then the bank has to increase their ROA ratio. So we can see that in the year of 2010 the amount of the tk is highest and 2009 the ROA ratio show the lowest amount. It is because the net profit on this year is very much lower than then other years.

Amount in TK

0.04 0.035 0.03 0.025 0.02 0.015 0.01 0.005 0

Percentage

2010

2009

2008

Year

Net Profit Margin Net profit depends on the net income and operating income. So net income when increases the net profit margin is increases. We can see that in the year of 2010 the net profit margin is the highest amount on the previous year.

0.6 0.5 0.4 Amount in TK 0.3 0.2 0.1 0

2010 2009 Percentage 0.520469787 0.428933941

2008 0.49942868

Year

Asset Utilization Operating income in divided by the total asset. So operating income mainly happens on the basis of activities of deposit. So we can see that in 2010 the bar show the highest amount and 2009 in is quiet lowest.

0.08 0.07 0.06 0.05 0.04 0.03 0.02 0.01 0 Percentage

2010 0.070739138

2009 0.05891448

2008 0.060039121

P/E Ratio Price share every year is changes. So P/E is found the division from price per share and EPS.

0.6 0.5 0.4 0.3 0.2 0.1 0 Percentage

2010 0.299640431

2009 0.52742616

2008 0.547645126

Porter's 5 Forces Analysis:

Figure: Porter's 5 Forces Analysis

1. Threat of New Entrants: The average person can't come along and start up a bank, but there are services, such as internet bill payment, on which entrepreneurs can capitalize. DBBL is fearful of being squeezed out of the payments business, because it is a good source of fee-based revenue. Another trend that poses a threat is companies offering other financial services. What would it take for an insurance company to start offering mortgage and loan services? Not much. Also, when analyzing a regional bank, remember that the possibility of a mega bank entering into the market poses a real threat. 2. Power of Suppliers: The suppliers of capital might not pose a big threat, but the threat of suppliers luring away human capital does. If a talented individual is working in DBBL, there is the chance that person will be enticed away by other competitor banks, investment firms, etc.

3. Power of Buyers: The individual doesn't pose much of a threat to the banking industry, but one major factor affecting the power of buyers is relatively high switching costs. If a person has a mortgage, car loan, credit card, checking account and mutual funds with one particular bank, it can be extremely tough for that person to switch to another bank. In an attempt to lure in customers, banks try to lower the price of switching, but many people would still rather stick with their current bank. On the other hand, large corporate clients have banks wrapped around their little fingers. Financial institutions - by offering better exchange rates, more services, and exposure to foreign capital markets - work extremely hard to get high-margin corporate clients. 4. Availability of Substitutes: As you can probably imagine, there are plenty of substitutes in the banking industry. Banks offer a suite of services over and above taking deposits and lending money, but whether it is insurance, mutual funds or fixed income securities, chances are there is a non-banking financial services company that can offer similar services. On the lending side of the business, Dutch Bangla Bank is seeing competition rise from unconventional companies. If car companies are offering 0% financing, why would anyone want to get a car loan from the bank and pay 5-10% interest? 5. Competitive Rivalry: The banking industry is highly competitive. The financial services industry has been around for hundreds of years and just about everyone who needs banking services already has them. Because of this, DBBL must attempt to lure clients away from competitor banks. They do this by offering lower financing, preferred rates and investment services. The banking sector is in a race to see who can offer both the best and fastest services, but this also causes banks to experience a lower ROA. They then have an incentive to take on high-risk projects. In the long run, we're likely to see more consolidation in the banking industry. Larger banks would prefer to take over or merge with another bank rather than spend the money to market and advertise to people.

CHAPTER – 5 Conclusion and Recommendation DBBL was the first bank in Bangladesh to be fully automated. The ElectronicBanking Division was established in 2002 to undertake rapid automation and bring modern banking services into this field. Full automation was completed in 2003 and hereby introduced plastic money to the Bangladeshi masses. DBBL also operates the nation's largest ATM fleet and in the process drastically cut consumer costs and fees by 80%. Moreover, DBBL choosing the low profitability route for this sector has surprised many critics. DBBL had pursued the mass automation in Banking as a CSR activity and never intended profitability from this sector. As a result it now provides unrivaled banking technology offerings to all its customers. Because of this mindset, most local banks have joined DBBL's banking infrastructure instead of pursuing their own.

CHAPTER – 6 Appendix References: i. ii. iii.

Annual Report of Dutch-Bangla Bank Limited (2008, 2009, 2010) en.wikipedia.org/wiki/Dutch_Bangla_Bank www.dutchbanglabank.com

THE END

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