DFIM Circular Letter No. 18: Submission of Liquidity Profile and Statement of Affairs

Department of Financial Institutions and Markets Bangladesh Bank Head Office Dhaka-1000 Website: www.bb.org.bd DFIM Circular letter No. 18 Date: August 17, 2025 Managing Directors/Chief Executives All Finance Companies operating in Bangladesh Dear Sir, Regarding Submission of Liquidity Profile Statement.

1. Please refer to DFIM Circular No. 9, dated October 20, 2015 on the captioned subject. As per the instructions of the said circular, Finance Companies have been submitting the projected Liquidity Profile prepared on the basis of the position as on the last working day of each month to this department within 7 (seven) working days of the following month.
2. It is observed that there are some inconsistencies in the liquidity statements submitted by Finance Companies which do not reflect actual liquidity position of the concerned institutions. Moreover, with the passage of time the facility of investment by Finance Companies in various sectors has expanded. In this context, a decision has been taken to revise the input template of the Statement of Structural Liquidity Profile of Finance Companies by making necessary amendments to reflect the actual liquidity position.
3. All Finance Companies are hereby instructed to submit the Statement of Structural Liquidity Profile within the time frame as mentioned in DFIM Circular No. 9, dated October 20, 2015 based on amended input template uploaded in Enterprise Data Warehouse (EDW) of Bangladesh Bank. Finance Companies shall log into the relevant BB web portal (http://ereturns.bb.org.bd/edwportal) using authorized User ID and download the T_PS_M _LIQDTY_FI template and reference file. Finance Companies should follow the instructions contained in Annexure-I attached herewith to prepare the statement.
4. In this regard, all other instructions of DFIM Circular No. 9, dated October 20, 2015 will remain unchanged.
5. This Circular Letter is issued under the authority vested under Section 41(3) of Finance Companies Act, 2023. Sincerely Yours (Goutam Kumar Ghosh) Director (DFIM) Phone: 9530178

ANNEXURE I Name of Finance Company (FC): Statement of Structural Liquidity as on: (Amount in crore) Projected Figure Actual Figure Particulars 1 to 30/31 day (one month) Over one month to 2 months Over 2 months to 3 months Over 3 months to 6 months Over 6 months to one year Over one year to 3 years Over 3 years to 5 years Over 5 years Total During Last One Month Outflows

1. Capital Funds a. Equity and Non-redeemable or perpetual preference capital/shares b. Preference capital–redeemable/non￾perpetual
2. Reserves and surplus
3. Notes, bonds & debentures (a) Plain vanilla bonds/debentures (b) Bonds/debentures with embedded call/put options (including zero/coupon/deep discount bonds) (c) Fixed rate notes
4. Deposits (a) Term deposits from public (b) Term deposits from Banks/FCs
5. Bank Borrowings (a) Long term loans (b) Bank Borrowings (SOD) (c) Money at Call & Short Notice
6. Current Liabilities and provisions: (a) Accounts payable/Sundry creditors. (b) Short term loans/Expenses payable(Other than interest) (c) Advance income received (d) Interest payable on bonds/loans/deposits (e) Provisions for NPAs (f) Provisions for investment portfolio
7. Contingent Liabilities (a) Letters of credit/guarantees (outflow through development) (b) Loan commitments , pending disbursal (outflow) (c) Lines of credit committed to/by other institutions (outflow/inflow)
8. Other Outflows A. TOTAL OUTFLOWS (A) B. INFLOWS
9. Cash
10. Remittance in transit
11. Balance with Bangladesh Bank
12. Balances with banks (a) Current account (b) Deposit Accounts/short-term deposits

(c) Money at call & short notice 5. Investments (a) Investments In Govt. Securities (b) Non-exchangeable shares of subsidiaries. Redeemable (open-ended) mutual funds (c) Exchangeable shares/bonds/debentures/ mutual funds (d) Non-exchangeable, irredeemable, non￾convertible shares/bonds/debentures (e) Non-exchangeable, redeemable shares/bonds/debentures 6. Loans/Lease/Advances(performing) (a) Term loan (b) Lease finance (c) Home loans (d) Corporate loans/short term loans 7. Non-performing loans/Leases 8. Fixed assets (excluding assets on lease) 9. Assets on lease 10. Other assets: (a) Intangible assets & other non-cash flow items (b) Interest and other income receivable (c) Others 11. Other Inflows B. TOTAL INFLOWS (B) C. MISMATCH (B-A) D. CUMULATIVE MISMATCH E. C AS PERCENTAGE OF A

APPENDIX I MATURITY PROFILE–LIQUIDITY HEAD OF ACCOUNTS TIME-BUCKET CATEGORY A. OUTFLOWS 1.Capital funds (a) Equity capital, Non￾redeemable or perpetual preference capital/shares In the ‘over 5 years’ time bucket (b) Preference capital– redeemable/non-perpetual As per the residual maturity of the shares 2. Reserves and surplus In the ‘over 5 years’ time bucket 3. Notes, Bonds and debentures (a) Plain vanilla bonds/debentures As per the residual maturity of the instruments (b) Bonds/debentures with embedded call/put options (including zero/coupon/ deep discount bonds) As per the residual period for the earliest exercise date for the embedded option (c) Fixed rate notes As per the residual maturity 4. Deposits: (a) Term deposit from public As per the residual maturity (b) Term deposits from Banks/FCs These, being institutional/wholesale deposits, should be slotted as per their residual maturity 5. Bank Borrowings: (a) Long term loans As per the residual maturity (b) Bank borrowings (SOD) Over six months and up to one year (c) Money at call and short notice In the ‘1 to 30/31 days’ time-bucket 6.Current liabilities and provisions: (a) Accounts payable/Sundry creditors As per the due date or likely timing of cash outflows. A behavioral analysis could also be made to assess the trend of outflows and the amounts slotted accordingly. (b) Short term loans/Expenses Payable (other than interest) As per the likely time of cash outflow (c) Advance income received In the ‘over 5 years’ time-bucket as these do not involve any cash outflow (d) Interest payable on bonds/loans/deposits In respective time buckets as per the due date of payment (e) Provision for NPAs In the ‘over 5 years’ time-bucket (f) Provision for Investments portfolio In the ‘over 5 years’ time-bucket

HEAD OF ACCOUNTS TIME-BUCKET CATEGORY B. INFLOWS

1. Cash In 1 to 30/31 day time-bucket

2. Remittance in transit In 1 to 30/31 day time-bucket

3. Balance with Bangladesh Bank The amount required for CRR/SLR should be placed in the ‘Over 5 Years’ time-bucket. The excess amount over required CRR/SLR should be placed in the ‘1 to 30/31 days’ time-bucket.

4. Balances with banks (a) Current account The stipulated minimum balance be shown in 6 months to 1 year bucket. The balance in excess of the minimum balance be shown in1 to 30 day time bucket. (b) Deposit accounts/short term deposits As per residual maturity (c) Money at call and short notice In the ‘1 to 30/31 days’ time-bucket

5. Investments (a) Investments in Govt. Securities All encumbered treasury securities required for maintaining minimum SLR and minimum capital should be placed in the ‘Over 5 Years’ time-bucket. All other unencumbered treasury securities should be placed in the ‘1 day to 30/31 days’, Over one month and up to 2 months’ and ‘Over two months and up To 3 months’ time- buckets depending upon the defeasance period proposed by the FCs. (b) Non-exchangeable shares of subsidiaries, redeemable (open ended) mutual funds In the ‘Over 5 Years’ time-bucket (c) Exchangeable shares/bonds/ debentures/ mutual funds May be shown in the ‘1 day to 30/31 days’ , ‘Over one month and up to 2 months’, and ‘Over two months and up To 3 months’ time- buckets depending upon the defeasance period proposed by the FCs (d) Non-exchangeable, irredeemable, non-convertible shares/bonds/debentures In the ‘Over 5 Years’ time-bucket (e) Non-exchangeable, redeemable shares/bonds/debentures Respective maturity buckets

6. Loans/Leases/Advances (Performing) (a-c) Term Loans/Lease finances/Home Loans The cash inflows on account of the interest and principal of the loan may be slotted in respective time buckets as per the timing of the cash flows as stipulated in the original/revised repayment schedule (d) Corporate Loans/Short term loans As per the residual maturity

7. Non-Performing Loans/Leases 75% of the average of the last 6 months actual collection from Total NPL may be shown in all other time buckets except ‘Over 5 Year’ time-bucket and the residual shall be shown in ‘Over 5 Year’ time-bucket.

8. Fixed assets (excluding assets on lease) In the ‘over 5 year’ time-bucket

9. Assets on Lease Cash flows from the lease transaction may be slotted in respective time buckets as per the timing of the cash flow

10. Other assets (a-c) In the ‘over 5 year’ time-bucket

11. Other Inflows In the ‘over 5 year’ time-bucket C. CONTINGENT LIABILITIES (a) Letters of credit/guarantees (outflow through devolvement) Based on the past trend analysis of the evolvements vis-a-vis the outstanding amount of guarantees (net of margins held), the likely evolvements should be estimated and this amount could be distributed in various time buckets on judgmental basis. The assets created out of evolvements may be shown under respective maturity buckets on the basis of probable recovery dates. (b) Loan commitments pending disbursal (outflow) In the respective time buckets as per the sanctioned disbursement schedule (c) Lines of credit committed to/by other Institutions (outflow/inflow) As per usance of the bills to be received under the lines of credit NOTE: (a) Any event-specific cash flows (e.g. outflow due to wage settlement arrears, capital expenses, income- tax refunds, etc.) should be shown in a time bucket corresponding to timing of such cash flows. (b) Overdue receivables on account of interest and installments of standard loans/hire purchase assets/leased rentals should be slotted as below: (i) Overdue for less than one month. In the 3 to 6 month bucket (ii) Interest overdue for more than one month but less than seven months (ie) before the relative amount becomes past due for six months) In the 6 to 12 month bucket without reckoning the grace period of month (iii) Principal installments overdue for 7 months but less than one year In 1 to 3 year bucket (c) 75% of the average of the last 6 months actual collection from Total NPL may be shown in all other time buckets based on the criteria depicted below and the rest amount in the ‘Over 5 years’ time bucket. For example, if the total NPL outstanding amount of a finance company is 1,00,000 taka and the total collection for the last 6 months from NPL is 6000 taka then average monthly collection comes out to be 1000 taka. Therefore, 75% of the average monthly collection is 1,000*75%=750 taka. So, based on the above information finance company may show NPL as follows:

Particulars Projected Figure Actual Figure B. Inflows 1 to 30/31 day (one month) Over one month to 2 months Over 2 months to 3 months Over 3 months to 6 months Over 6 months to one year Over one year to 3 years Over 3 years to 5 years Over 5 years Total During Last One Month 7. Non￾performing loans/Leases 750 2250 4500 18000 18000 55000 1,00,000 1,213

• Convert the same in crore amount as per the requirement D. FINANCING OF GAPS: The negative gap (i.e. where outflows exceed inflows) in the 1-90 days time-bucket should not exceed the prudential limit of 15% of outflows of each time-bucket and the cumulative gap up to the one-year period should not exceed 15% of the cumulative cash outflows up to one year period. In case these limits are exceeded, the measures proposed for bringing the gaps within the limit, should be shown by a footnote in the relative statement.