31 December 2009		31 December 2008
							Taka		Taka
6.01.2	Treasury Bonds
	3 Years T&T bond						-		-
	3Years treasury bond (BPC)						-		10,000,000,000
	5 Years treasury bond						-		-
	5 Years Bangladesh Government treasury bond (BGTB)						17,168,105,840		13,104,927,066
	10 Years BSC treasury bond						-		-
	10 Years Bangladesh Government treasury bond (BGTB)						22,817,288,534		9,503,743,312
	15 Years Government treasury bond (BGTB)						2,748,866,704		1,474,671,324
	20 Years Government treasury bond (BGTB)						2,762,960,746		984,025,674
	2-5 Years treasury bond (BPC)						-		132,588,000
	2-15 Years BPC treasury bond						43,654,600,000		47,654,600,000
	25 Years SPL treasury bond						1,410,953,000		1,573,757,000
							90,562,774,824		84,428,312,376
6.02	Other Investment
	Ordinary Share (6.02.1 )						3,109,788,122		349,380,554
	Ordinary Share of Sonali Bank U.K.Ltd.						624,317,106		564,915,930
	Debenture of Private Sectors						92,690,498		107,069,070
	Private Bonds (6.02.2)						34,579,902		44,579,900
	Security Deposit with Central Bank of India						8,958,112		2,865,716
	Sub Total						3,870,333,740		1,068,811,170
	Overseas Branches of Sonali Bank Ltd.						109,787,951		76,586,959
	Total						3,980,121,691		1,145,398,129
6.02.1	Ordinary Share						31 December 2009
a)	Quoted						No. of Share		Cost Value
	(Details shown in Annexure - D)						9,862,714		2,951,570,802
							No. of Share		Cost value
b)	Unquoted
	(Details shown in Annexure - E)						1,508,519		158,217,320
	Total (a+b)						11,371,233		3,109,788,122
6.02.2	Private Bond
	5 Years DBBL bond						-		-
	5 Years Prime finance bond						10,000,000		20,000,000
	5 Years BJMC bond						24,579,902		24,579,900
							34,579,902		44,579,900
6.03	Maturity grouping of investment
	Up to 3 months						7,312,632,128		3,197,760,706
	Above 3 months to 1 year						11,706,857,854		19,951,272,088
	Above 1 year to 5 years						18,496,099,152		39,887,988,330
	Above 5 years						75,964,377,175		31,979,633,116
							113,479,966,309		95,016,654,240
6.04	Provision held against investment
	The Bank has made a provision of Tk. 13,00,28,996 as against required provision of Tk. 12,99,96,000  thereby surplus of provision against Investment as worked out below :
	Principal amount of debenture						25,115,000		32,615,000
	Share of companies						104,881,000		18,075,000
	Provision Required (6.04.1)						129,996,000		50,690,000
	Less: Provision transferred to profit and loss account						130,028,996		118,828,996
	Surplus/(Deficit) in provision against investment						32,996		68,138,996
6.04.1	Provision Required
	Particulars				Book Value		Market Value		Difference
	Debenture  (6.04.1.1)				68,615,000		43,500,000		25,115,000
	Share (6.04.1.2)				1,507,773,000		1,402,892,000		104,881,000
	Total Required				1,576,388,000		1,446,392,000		129,996,000
6.04.1.1	Diminution in value of Debenture (quoted)
	Particulars				Book Value		Market Value		Difference
	Pioneer pharmaceuticals Ltd				100,000		-		(100,000)
	Specialized Jute yarn & Twine Mgf.. Co. Ltd				100,000		-		(100,000)
	Rupon Oil & Feeds  Ltd.				50,000		-		(50,000)
	Manir Chemical Ltd.				150,000		-		(150,000)
	Bay Sodium Chemical Co. Ltd.				25,000		-		(25,000)
	Bengal Carpet Ltd.				125,000		-		(125,000)
	Saleh  Carpet Mills Ltd.				85,000		-		(85,000)
	Ismail Carpet Mills Ltd.				59,000		-		(59,000)
	Eastern pharmaceuticals Ltd.				135,000		-		(135,000)
	Ahmed Jutex Mills Ltd.				135,000		-		(135,000)
	Mirzaboo Stills Ltd.				151,000		-		(151,000)
	Beximco Denimes Ltd.				67,500,000		43,500,000		(24,000,000)
					68,615,000		43,500,000		(25,115,000)
6.04.1.2	Diminution in value of Share (quoted)
	Particulars				Book Value		Market Value		Difference
	6 TH ICB				1,739,000		1,391,000		(348,000)
	8 TH ICB				2,870,000		1,995,000		(875,000)
	ACIFORMULATION				37,617,000		36,175,000		(1,442,000)
	Agni System				11,705,000		9,259,000		(2,446,000)
	Ambee Pharma				22,034,000		15,757,000		(6,277,000)
	AMCL (PRAN)				28,328,000		27,960,000		(368,000)
	Atlas Bangladesh Ltd.				9,876,000		7,918,000		(1,958,000)
	Azadi Printers Limited				76,000		34,000		(42,000)
	B.Chemical Industries Ltd.				296,000		159,000		(137,000)
	BD Finance & Investment				29,587,000		29,557,000		(30,000)
	BDCOM Online Ltd				24,474,000		18,419,000		(6,055,000)
	Beximco Pharmaceuticals Ltd.				48,863,000		48,157,000		(706,000)
	BIFC				33,771,000		33,126,000		(645,000)
	City Bank Ltd.				96,296,000		92,717,000		(3,579,000)
	City General Insurance				11,380,000		11,154,000		(226,000)
	Desco Ltd.				127,310,000		119,105,000		(8,205,000)
	EBL 1ST MUTUAL FUND				26,812,000		20,599,000		(6,213,000)
	ICB 2ND NRB				55,572,000		49,151,000		(6,421,000)
	IFIC Bank Ltd.				68,409,000		67,739,000		(670,000)
	INTECH Online Ltd.				13,144,000		9,520,000		(3,624,000)
	Jamuna Bank Ltd.				30,844,000		30,645,000		(199,000)
	National Oxygen Limited				131,000		-		(131,000)
	National Tubes				13,111,000		11,360,000		(1,751,000)
	Navana CNG				35,501,000		34,494,000		(1,007,000)
	Northern Insurance				817,000		816,000		(1,000)
	Peoples Insurance Company Ltd.				39,085,000		34,765,000		(4,320,000)
	Power Grid				137,178,000		136,550,000		(628,000)
	Prime Insurance				11,930,000		11,463,000		(467,000)
	Quasem Dry Cell				23,204,000		20,412,000		(2,792,000)
	RANFOUNDR				57,167,000		41,652,000		(15,515,000)
	Square Pharmaceuticals Ltd.				69,327,000		69,039,000		(288,000)
	Summit Power				80,290,000		74,561,000		(5,729,000)
	Titas Gas Co. Ltd.				341,582,000		337,243,000		(4,339,000)	-
	Sub Total				1,490,326,000		1,402,892,000		(87,434,000)	-
										-
	Diminution in value of Share (Un-quoted)									-
	Particulars				Book Value		Market Value		Difference
	S.Jute Yarn & Twine Mgr Co. Ltd				338,000		-		(338,000)	-
	Swan Textile Mills Limited				102,000		-		(102,000)	-
	Paper Converting & Packaging Ltd				500,000		-		(500,000)	-
	Magura Paper Mills Limited				15,997,000		-		(15,997,000)	-
	Pubali Bank Limited (Former EMB Ltd.)				510,000		-		(510,000)	-
	Sub Total				17,447,000		-		(17,447,000)	-
	Grand Total(Debentures+Shares)				1,507,773,000		1,402,892,000		(104,881,000)	-		(104,881,000)
										-
										-
7.00	Loan, Cash Credit and Overdrafts									-
a.	Inside Bangladesh (7.01)						230,649,300,200		208,155,468,082	-
b.	Outside Bangladesh (7.02)						62,122,765		28,915,943	-
	Total						230,711,422,965		208,184,384,025	-
										-
7.01	Inside Bangladesh									-
a.	Loan						202,012,487,921		181,276,648,151	-
b.	Cash Credit						22,150,653,954		19,999,366,626	-
c.	Overdraft						6,486,158,325		6,879,453,305	-
							230,649,300,200		208,155,468,082	-
										-
a.	Loan :									-
	Demand Loan						2,747,772,392		2,020,253,290	-
	Small Loan						534,537,858		518,905,217	-
	House Building Loan (General)						1,554,704,596		1,694,111,569	-
	Staff House Building Loan						16,982,317,324		12,718,060,846	-
	Staff Loan (Small)						1,899,146,402		1,471,602,611	-
	Special Small Loan Program						763,677,719		281,798,607
	Loan Under S.B Industrial Credit Scheme(Project)						29,801,235,573		27,780,013,739
	Loan under External Credit Program						272,460,596		268,745,957
	Working  Capital  to  Industries.  (Hypo)						24,683,728,788		22,880,675,736
	Working  Capital  to  Industries.( Pledge)						2,278,645,648		1,707,056,867
	Loan under'SB Agro Based Industrial Cr.Scheme						6,057,546,327		6,152,382,427
	Working Capital to Agrobased Ind. (Hypo)						17,153,559,707		16,171,925,237
	Working Capital to Agrobased Ind..( Pledge)						4,224,841,457		3,925,869,541
	Agricultural Loan						22,980,622,544		20,552,684,841
	Micro Credit (SFL Scheme plus RSTL Scheme)						8,261,795,368		8,111,979,611
	Loan under Imported Merchandise(LIM)						2,409,255,248		2,528,475,180
	Loan against Trust Receipt						24,826,941,005		24,358,787,753
	Forced Loan against Back to Back L/C						32,153,645,440		26,469,098,740
	Loan for L/C under WES.						32,003,144		33,680,066
	Current Account Barter (Debit Balance)						789,279,396		709,870,896
	Bridge Finance						261,137,627		241,192,869
	Portfolio Loan Account						14,390,414		-
	Small Trading Loan						325,596,318		135,781,178
	Rural Small Trading Loan Scheme						46,635,297		445,373
	Probasi Karmo Sangsthan Prokalpa						301,410		-
	Term Loan to Banks & NBFIs						956,710,323		543,250,000
							202,012,487,921		181,276,648,151
b.	Cash Credits:
	Cash Credit General (Hypo)						13,058,156,620		12,597,874,841
	Cash Credit General (Pledge)						4,981,360,728		4,154,569,860
	Packing Cash Credit						4,111,136,606		3,246,921,925
							22,150,653,954		19,999,366,626
c.	Overdrafts etc.:
	Overdraft Loan						6,486,158,325		6,879,453,305
							6,486,158,325		6,879,453,305
7.02	Outside Bangladesh
a.	Loan						17,383,146		18,904,930
b.	Cash Credit						6,105,852		6,233,194
c.	Overdraft						38,633,767		3,777,819
							62,122,765		28,915,943
a.	Loan
	Demand Loan						7,990,763		8,113,941
	House Building Loan						9,392,383		10,790,989
							17,383,146		18,904,930
b.	Cash Credit						6,105,852		6,233,194
c.	Overdraft						38,633,767		3,777,819
7.03	Maturity grouping of Loans & Advances
	(Excluding Bills Purchased & Discounted)
	Not more than  3 Months						12,828,235,777		36,979,768,609
	More than 3 months but not more than  1 Year						99,690,936,339		62,603,133,705
	More than 1Year but not more than 5 Years						27,099,923,263		41,174,007,574
	More than 5 Years						71,412,877,438		55,354,800,178
	Sub Total						211,031,972,817		196,111,710,066
	Payable on demand						19,679,450,148		12,072,673,959
	Total						230,711,422,965		208,184,384,025			254,022,504,699
7.04	Centralization of Loans and Advances
	(Excluding Bills Purchased & Discounted)
	Advances to allied concerns of Directors						-		-
	Advances to Chief Executive and other Senior Executives						26,045,612		27,911,729.0
	Advances to the Customers Group						176,287,055,428		157,318,562,488
	Industry based Advances						54,398,321,925		50,837,909,808
							230,711,422,965		208,184,384,025
7.05	Advances to Customer Group (Number of clients with amount of outstanding and classified  loan to whom loans and advances sanctioned more than 10% of the  total capital i.e. TK. 270.17 Crore for 2009 of the bank). Various steps have been taken to realise/regularise classified Loan.
							2009
	Name of Customers Group						Outstanding Taka in Crore		Classified amount Taka in Crore
	01. Beximco Group						967.37		-
	02. Monno Group						289.35		-
	03. Tharmex Group						248.22		-
	04. Rahman Group						274.37		-
							1,779.31		-
7.06	Geographical Location-wise Loans and Advances
	(Including Bills Purchased & Discounted)
	Inside Bangladesh
	Dhaka Division						192,373,368,419		178,050,746,001
	Chittagong Division						19,931,177,300		17,607,745,315
	Rajshahi Division						2,485,624,356		16,132,837,681
	Khulna Division						3,103,562,170		14,330,475,395
	Sylhet Division						18,802,289,737		2,202,126,101
	Barisal Division						17,233,025,686		2,773,021,595
							253,929,047,668		231,096,952,088
	Outside Bangladesh
	In India						93,457,031		69,627,377
							254,022,504,699		231,166,579,465
7.07	Classification of Loans and advances
	(Including Bills Purchased & Discounted)
	Standard						180,050,682,668		153,048,511,088
	SMA						4,044,888,000		5,371,685,000
	Sub-Standard						4,246,674,000		4,430,443,000		69,833,477,000
	Doubtful						5,111,092,000		7,092,070,000
	Bad & Loss						60,475,711,000		61,154,243,000
							253,929,047,668		231,096,952,088
	Overseas branches						93,457,031		69,627,377
							254,022,504,699		231,166,579,465
7.08	Particulars of  Loans and  Advances
i)	Loans considered good in respect of which the
	banking company is fully  secured.						139,557,376,804		113,145,230,816
ii)	Loans considered good against which the banking
	company holds no security other than the debtors'
	personal guarantee.						15,036,187,605		17,963,477,766
iii)	Loans considered  good secured by the personal
	undertakings of one or more parties in addition to the
	personal guarantee of the debtor						99,428,940,290		100,057,870,883
iv)	Loans adversely classified; provision not maintained
	there against						-		-
							254,022,504,699		231,166,579,465
v)	Loans due by Directors or Officers of the banking
	company or any of these either separately or jointly
	with any other persons.						3,580,638,936		3,517,102,279
vi)	Loans due from Companies or Firms in  which the
	Directors  of  the Banking Company have interests
	as Director(s), Partner(s) or Managing agent(s) or in
	case of private companies as member(s).						-		-
vii)	Maximum total amount of advances including temporary
	advances made at any  time during the year to  Director(s)
	or Manager or officers of the Banking Company(ies) or																				WO
	any of them either severally or jointly with any other												Sl.	Groups	Outstanding	STD	SMA	SS	DF	Bad
	person(s).						3,580,638,936		3,517,102,279				1	Beximco Group	700.44	205.29				495.15
													2	Monno Group	147.64		147.64
viii)	Maximum total amount of advances including temporary												3	S Alamin Group	74.52					74.52
	advances granted during the year to the Company(ies)												4	Magura Group	126.5				126.5
	or firms in which the directors of the banking company												5	Meghna Group	102.99		102.99
	have interests as Director(s), Partner(s) or Managing
	agent(s)or in the case of private companies as member(s).						-		-				6	Inqilab Group	80.52
													7	Rahman Group	134.4	134.4
ix)	Due from Banking Companies.						-		-
x)	Amount of classified loans on which interest has not been charged
													8	Khaleque Group	136.53	136.53
	a)   Increase/(Decrease) in Provision						(1,217,270,127)		(3,433,725,146)				9	Partex Group	96.22		96.22
	Amount of Loan written off from Provision						1,229,367,020		3,439,881,732				10	Saleh Group	172.34
	Amount realized against Loan previously written off						12,096,892		6,156,587				11	Rupshi Group	174.56	174.56
	b) Amount of provision kept against loan classified						43,380,164,155		44,597,434,282				12	Tharmex Group	127.57	89.87	37.7
	c) Interest creditable to the Interest suspense a/c						17,111,614,776		16,210,159,077				13	Alltex Group	139.52		139.52
													14	Gulshan group	161.13	161.13
xi)	Written-off Loans as per Bangladesh Bank BRPD Circular no -02												15	GMG Group	85.66	85.66
	dated 13, January 2003.												16	Fair Trade Group	370.59	236.86				133.73
													17	Govt. Of Bangladesh, IFP	140.27	140.27
	Cumulative amount of written off loan						14,854,242,377		14,288,862,794				18	BCIC and its Mill	1094.31	1023.2				71.11
	Amount realized  during the year						297,183,970		464,951,063				19	BADC	1050.57		1050.57
	Amount written off Loan during the current year						1,728,279,924		4,306,617,564				20	BJMC and it’s mill	909.34	327.02			36.85	505.8
	Amount of written off loans for which suit has been filed						14,288,862,794		14,288,862,794				21	BSFIC and it’s mill	358.6	358.6
													22	BPC	3642.47	3642.47
	Various steps have been taken to realised the written off loan and proper record are being maintained.												23	BTMC	143.83					143.83
															10170.52	6715.86	1574.64	0	163.35	1424.14
7.09	Provision held against loans and advances
	This is made up as follows:												153,705,820,088
	Classified loans						43,380,164,155		44,597,434,283				5,125,417,000
	Un-classified loans						2,737,400,000		2,737,400,000				4,207,477,000
							46,117,564,155		47,334,834,283				7,029,745,000
7.10	Provision for Classified and Unclassified Loans												61,028,493,000
	Required Provision:						40,631,560,813		45,996,700,000				231,096,952,088
	For Classified Loans						38,227,460,813		43,692,600,000
	For Unclassified Loans						2,404,100,000		2,304,100,000
	Less: Provision made:						46,117,564,155		47,334,834,283
	For Classified Loans						43,380,164,155		44,597,434,283
	For Unclassified Loans						2,737,400,000		2,737,400,000
	Surplus						5,486,003,342		1,338,134,283
	For Classified Loans						5,152,703,342		904,834,283
	For Unclassified Loans						333,300,000		433,300,000
8.00	Bills Discounted and Purchased
	Payment against Documents (PAD)						15,083,365,539		12,700,987,613
	Inland Bills Purchased						3,322,360,946		4,652,330,712
	Foreign Bills Purchased/Negotiated (Clean)						2,487,174,090		306,777,761
	Foreign Bills Purchased/Negotiated (Docu)						2,386,846,893		5,281,387,920
							23,279,747,468		22,941,484,006
	Foreign Bills Purchased/Negotiated (Docu) of Overseas Branches						31,334,266		40,711,434
							23,311,081,734		22,982,195,440
											(891,044,814)
8.01	Bills Discounted and Purchased										33,540,754
	(Excluding Govt.Treasury bills)										638,475,999
	Inside Bangladesh						18,405,726,485		17,353,318,325		77,699,540
	Outside Bangladesh						4,905,355,249		5,628,877,115		(141,328,521)
							23,311,081,734		22,982,195,440
8.02	Maturity grouping of  Bills Discounted and Purchased
	Not more than  1 Month						9,256,054,616		8,935,431,784
	More than 1 month but not more than 3 Months						2,745,857,794		2,737,657,794
	More than 3 months but not more than  6 Months						9,477,444,563		9,477,384,563
	More than 6 Months						1,831,724,761		1,831,721,299
							23,311,081,734		22,982,195,440
9.00	Fixed assets including Premises, Furniture and Fixtures
	Land and Premises						9,480,425,526		9,457,378,569
	Furniture and Fixtures						944,584,123		714,702,759
	Total						10,425,009,649		10,172,081,328
	Less: Accumulated Depreciation						377,735,029		251,153,665
	Cost less Accumulated Depreciation						10,047,274,621		9,920,927,663			-
9.01	Movement of Fixed assets
	Cost (Original)/Revaluation						10,162,557,729		9,948,687,422
	Addition during the year						278,852,819		242,545,348
							10,441,410,548		10,191,232,770
	Less: Disposal/Adjustment during the year						16,400,899		19,151,442
							10,425,009,649		10,172,081,328
	Less: Accumulated Depreciation						377,735,029		251,153,665
	(Details shown in Annexure -F)						10,047,274,621		9,920,927,663
	Taka 2,970,000 and Taka 539,890 paid to the Government through treasury challan for purchasing 0.33 and 0.275 acres of land for construction of bank premises (Court Building, Tangail and Rajshahi) as advance. The said plots of land will be registered after obtaining permission form the Ministry of Land, Government of the People's Republic of Bangladesh.
10.00	Other assets
	Sonali Exchange Co.Inc. USA (10.01)						46,799,522		53,426,000
	Stationery, Stamps and Printing Materials in hand (10.02)						197,987,592		186,504,770
	Advance Rent, Advertisement etc. (10.03)						80,202,864		64,131,174
	Interest, Commission and Exchange Receivable (10.04)						3,601,572,447		3,981,979,023
	Prepaid Expenses (10.05)						10,217,949		8,737,378
	Branch Adjustment(10.06)						16,081,454,047		19,140,524,983
	Suspense  A/C (10.07)						651,407,679		341,578,258
	Others (10.08)						103,639,877,302		102,116,351,488
	Total						124,309,519,402		125,893,233,074
												1,583,713,672
10.01	Sonali Exchange Co.Inc. USA
	Ordinary Shares						38,096,685		37,906,000			(190,685)
	Long term loan at prevailing rate of Interest						8,702,837		15,520,000			6,817,163
							46,799,522		53,426,000
10.02	Stationery, Stamps and Printing Materials in hand
	Stamps on hand						9,105,869		9,900,581			794,712
	Stationery on hand						188,881,723		176,604,189			(12,277,534)
							197,987,592		186,504,770				9
10.03	Advance Rent and Advertisement etc.
	Advance Rent						80,202,864		64,131,174			(16,071,690)
	Advertisement						-		-			-
	Total						80,202,864		64,131,174			(16,071,690)
10.04	Interest accrued but not collected on investment, Commission and Brokerage, Shares and debentures and other income receivables: (Transferred from adjusting a/c. Dr. Balance):											-
												-
a)	Interest receivable						2,785,108,502		3,036,763,319			251,654,817
b)	Commission receivable						814,636,929		934,602,508			119,965,579
c)	Exchange receivable						1,827,016		10,613,196			8,786,180
							3,601,572,447		3,981,979,023			380,406,576
10.05	Preliminary, Formation and Organization Expenses, Renovation/development Expenses, and prepaid Expenses
	Prepaid Expenses (Transferred from adjusting A/C)
	Rent						5,219,224		945,000
	Taxes						275,616		139,514
	Law charges						349,966		161,069
	Postage and Telegram						36,880		47,268
	Sundries						4,336,263		7,444,527
							10,217,949		8,737,378
10.06	Branch Adjustment
	Sonali Bank General Account Balance						40,644,181,855		(53,670,248,507)
	Main Office Account Balance						(34,298,621,996)		67,663,113,886
	Sonali Bank General Account (IFRMS)						9,735,894,188		5,147,659,604
							16,081,454,047		19,140,524,983			3,059,070,936
10.07	Suspense  A/C
1.	Advance Deposit						25,995		254,628
2.	Pre-Paid Expenses						562,654		430,470
3.	Dead Stock						34,180		22,000
4.	Land and Premises						76,688		91,688
5.	Bonus to staff						15,000
6.	Advance Recoverable						6,999,615		4,730,557
7.	Charges incurred but not accounted for :
a)	Salary & Allowances						90,134		2,937,103
b)	Traveling Expenses						2,567,208		2,556,735
c)	Rent						62,540		-
d)	Taxes						-		-
e)	Insurance						99,346		54,248
f)	Miscellaneous						640,874,319		330,500,829
							643,693,547		336,048,915
	Total						651,407,679		341,578,258			(309,829,421)
10.08	Others :
a	Draft Payable Account (Ex-Advice)						1,316,117,440		1,466,708,648			150,591,208
b	Govt. Draft Payable Account (Ex-Advice)						103,973,311		108,968,146			4,994,835
c	Protested Bills						223,163,687		226,792,850			3,629,163
d	Wage Earners' Fund Purchased Adjustment A/C.						2,234,728,044		3,692,590,600			1,457,862,556
e	Agri-Loan Other Exemption A/C-2004						32,404,085		732,015			(31,672,070)
f	Exchange Equalization						-		193,342,501			193,342,501
g	Agri-Loan Interest Exemption A/C-2004						7,723,284		5,736,514			(1,986,770)
h	Income Tax Deducted at Source						9,727,685,442		9,146,654,151			(581,031,291)
i	Sonali Bank Ltd. Employees Pension fund Investment						1,530,000,000		1,402,000,000			(128,000,000)
j	Sonali Bank Ltd.  Employees PDCRB fund Investment						7,990,000,000		820,000,000			(7,170,000,000)
k	BRDB TCCA Crop Loans Penal Int. Exemption						759,049,723		759,049,723			-
l	BRDB UCCA Crop Loans Exemption						1,073,790,753		1,073,790,753			-
m	BRDB TCCA Crop Loans Int & Penal Int. Exemption-2007						757,008,222		-			(757,008,222)
n	Loan Exemption Under Jute Sectors Reform Proj. 94-95.						5,362,676,930		5,362,676,930			-
o	Demand Drafts purchased						1,071,762,773		1,127,517,287			55,754,514
p	Pension bills						5,585,680,437		4,685,066,939			(900,613,498)
q	PSP/BSP Encashment						2,011,204,410		3,284,800,014			1,273,595,604
r	Agri Exemption A/C affected by River Erosion						113,429,472		5,283,737			(108,145,735)
s	UCCA Loan Remission for River Erosion						13,395,589		98,424,139			85,028,550
t	NRT A/C Dr. Balance						471,889,772		300,588,208			(171,301,564)
u	Intangible Assets- Valuation Adjustment (10.08.01)						57,243,207,158		62,243,207,158			5,000,000,000
v	Deferred Tax assets (10.08.02)						5,847,296,219		5,572,848,260		5,805,221,219	(274,447,959)
w	Security Margin						-		313,000,000			313,000,000
x	Frozen Fish Loan Exemption A/C						101,773,510		101,773,510		42,075,000	-
y	Accounts Receivable						7,487,770		-			(7,487,770)
z	Branch Reconstruction A/C						50,195		50,195		42075000	-	-
	Sub Total (a to z)						103,585,498,226		101,991,602,278
z(i)	Other Assets of India operation						54,379,076		122,109,625		(274,447,959)
z(ii)	Loss Incurred by Siliguri Branch						-		2,639,585			(51,739,491)	#REF!
	Total ((a+z)+z(i)+z(ii))						103,639,877,302		102,116,351,488
												1,827,419,504
10.08.01	Intangible Assets-Valuation adjustment													Deferred Tax assets
	Sonali Bank Limited took over the assets and liabilities of former Sonali Bank through a vendor's agreement executed between Government of  Bangladesh and Sonali Bank Limited on 15 November 2007 with  retrospective effect from 1 July 2007. According to the decision (Ref. no.MOF/FD/Banking Policy Dept.-2/Loan-6/07/147 dated 9 April 2008) in a meeting dated 24 March 2008 of the representatives from the Ministry of Finance, Bangladesh Bank, Securities and Exchange Commission (SEC) and three State- owned commercial Banks goodwill had been created for issuing shares in the name of the Government although there existed accumulated loss of  Tk.65,743,207,158 as on 30 June  2007. The accounting  of  accumulated loss was made
	by debiting the  Intangible Assets-Valuation Adjustment under 'Other Assets' in lieu of Goodwill which would be gradually written off within the next  10 years.  A sum of Tk. 350 crore has been adjusted During the year 2008 and Tk.500 crore in 2009 by charging 'Amortization of intangible assets' in the Profit & Loss  Account. The net balance of the account stands at Tk.57,243,207,158 as on 31 December 2009. During the year, Amortization of intangible assets shown in note-33.00.
													a)	Carrying amount at balance sheet date						9,920,927,663		18,780,489,906
10.08.02	Deferred Tax assets												b)	Tax base						1,229,368,092		9,789,868,707
													c)	Taxable/(Deductible) Temporary Difference (a-b)						8,691,559,571		8,990,621,199
	Opening Balance						5,572,848,260		3,870,536,302
	Addition during the year						274,447,959		1,702,311,958
	Closing Balance						5,847,296,219		5,572,848,260				ii)	Employees Liabilities
													a)	Carrying amount at balance sheet date						(21,075,666,815)		(17,591,812,981)
	Deferred Tax assets												b)	Tax base						-		-
i)	Written down value of Fixed Assets												c)	Taxable/(Deductible) Temporary Difference (a-b)						(21,075,666,815)		(17,591,812,981)
a)	Carrying amount at balance sheet date						10,047,274,621		9,920,927,663
b)	Tax base						1,276,533,181		1,229,368,092
c)	Taxable/(Deductible) Temporary Difference (a-b)						8,770,741,440		8,691,559,571				iii)	Total temporary difference						(12,384,107,244)		(8,601,191,782)
ii)	Employees Liabilities												iv)	Tax Rate						45%		45%
a)	Carrying amount at balance sheet date						(22,529,085,484)		(21,075,666,815)				v)	Deferred Tax assets						(5,572,848,260)		(3,870,536,302)
b)	Tax base						-		-
c)	Taxable/(Deductible) Temporary Difference (a-b)						(22,529,085,484)		(21,075,666,815)				vi)	Opening Deferred Tax						(3,870,536,302)		-
iii)	Total temporary difference						(13,758,344,044)		(12,384,107,244)					Decrease/(Increase) of deferred Tax (Assets)/Liabilities						(1,702,311,958)		(3,870,536,302)
iv)	Tax Rate						42.5%		45%
v)	Deferred Tax assets						(5,847,296,219)		(5,572,848,260)
vi)	Opening Deferred Tax						(5,572,848,260)		(3,870,536,302)
	Decrease/(Increase) of deferred Tax (Assets)/Liabilities						(274,447,959)		(1,702,311,958)
														0.36	0.05
10.09	Provision held against Other Assets													18.97	18.09
a	Suspense Account						27,436,219		30,661,414					14.52	26.81
b	Protested Bills						223,163,687		226,792,850					-	0.00
c	Branch Adjustment (unreconciled entries)														323
	( 50% of  Diffn. Betn. Debit & Credit entries of 2002 & before)						55,500,000		205,800,000					33.85	44.95
d	Branch Reconstruction Account						50,195		50,195					11
e	Sub Total (a to d)						306,150,101		463,304,459
														5.55
f	Loan exemption under Jute Sectors Reform Project						5,362,676,930		5,362,676,930
g	Agri-Loan Other Exemption A/C-2004						32,404,085		732,015
h	Agri-Loan Interest Exemption A/C-2004						7,723,284		5,736,514
i	Agri Loan Exemption affected by River Erosion						113,429,472		5,283,737
j	BRDB  UCCA Crops Loans Int.Penal Int. Exempt. A/Ct 1994						759,049,723		759,049,723
k	BRDB  UCCA Crops Loans Int. Penal Int. Exempt. A/C 2001						1,073,790,753		1,073,790,753
l	UCCA Loan Remission for River Erosion						13,395,589		98,424,139
m	Frozen Fish Loan Exemption A/C						101,773,510		101,773,510
n	Interest Receivable from Govt. against exemption of loan on Sick Industry						400,262,301		562,910,856
o	NRT A/C Dr. Balance						471,889,772		300,588,208
p	Sub Total (f to o)						8,336,395,419		8,270,966,385
q	Required Provision (e+p)						8,642,545,520		8,734,270,844
	Less: Provision made up to 31 December 2009 (10.10.a & 10.10.b)						9,081,674,153		8,997,426,627
	Surplus						439,128,633		263,155,783
10.10(a)	Movement of the Provision against Other Assets
	Opening balance						8,997,426,627		9,528,253,822
	Less: Written- off during the year						-		530,827,195
							8,997,426,627		8,997,426,627
	Add: Recovery during the year								-
							8,997,426,627		8,997,426,627
	Add: Addition during the year						84,247,526		-
							9,081,674,153		8,997,426,627
10.10.(b)	Provision made against other assets
	Other assets						8,734,144,627		8,734,144,627
	Interest reserve against BRDB UCCA Crops Loan						155,528,213		155,528,213
	Interest reserve Penal against BRDB UCCA crops Loan						62,546,240		62,546,240
	BRDB/UCCA Crop Loan Intt.& P.Intt. Reserve A/C.-2007						84,247,526		-
	Interest Reserve against Agri-Loan Interest Exemption 2004						45,207,547		45,207,547
							9,081,674,153		8,997,426,627
11.00	Borrowings from other banks, financial  institutions and agents
							60,124,599		545,955,691
	In  Bangladesh (Note-11.01)						60,124,599		545,955,691
	Outside Bangladesh (Note- 11.02)						-		-
11.01	In  Bangladesh
	Bangladesh Bank Demand Loan:						60,124,599		545,955,691
	Refinance against RHFG from Bangladesh Bank						13,834,839		16,369,701
	Refinance against BPC from Bangladesh Bank						-		-
	Refinance against DBH from Bangladesh Bank						38,150,000		63,870,000
	Refinance against NWRDP from Bangladesh Bank						8,139,760		15,715,990
	Money at Call on Short Notice						-		450,000,000
11.02	Outside Bangladesh
	Overseas Branches						-		-
11.03	Security against borrowings from other banks, financial institutions and agent
							60,124,599		545,955,691
	(i) Secured						-		-
	(ii) Unsecured borrowing						60,124,599		545,955,691
11.04	Maturity grouping borrowings from other banks, financial institutions and agent						60,124,599		545,955,691
	i) Repayable on Demand						-		-
	(ii) Others						60,124,599		545,955,691
	Repayable on within 1 month						-		-
	Over 1 month but within 3 Months						-		-
	Over 3 months but within 1 year						60,124,599		545,955,691
	Over 1 year but within 5 years						-		-
	Over 5 year but within 10 years						-		-