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THIRD QUARTERLY REPORT SEPTEMBER2024 (UN-AUDITED)
2024 年 9 月第三次季度报告（未经审计）

TABLE OF CONTENTS 目录

03 Corporate Information 03 公司信息
04 Directors’ Review 04 主任审查
12 Condensed Interim Statement of Financial Position
12 简明临时财务状况表
13 Condensed Interim Profit and Loss Account
13 简明中期损益表
14 Condensed Interim Statement of Comprehensive Income
14 简明中期综合收益表
15 Condensed Interim Cash Flow Statement
15 简明中期现金流量表
16 Condensed Interim Statement of Changes in Equity
16 简明中期权益变动表
17 Notes to the Condensed Interim Financial Statements
17 简明中期财务报表附注
63 List of Branches 63 分支机构名单

CORPORATE INFORMATION 公司信息

CHAIRMAN 主席

MR. AMIN A. FEERASTA 先生阿明-费拉斯塔

PRESIDENT & CHIEF EXECUTIVE OFFICER
总裁兼首席执行官

MR. MUHTASHIM AHMAD ASHAI
先生穆塔希姆-艾哈迈德-阿斯海先生

DIRECTORS 董事

MR. NOORUDDIN FEERASTA 先生努尔丁-费拉斯塔
MR. AHMED A. FEERASTA 先生艾哈迈德-费拉斯塔
MR. MANZOOR AHMED (NIT NOMINEE)
先生曼苏尔-艾哈迈德先生（提名人）
MR. JAMIL HASSAN HAMDANI 先生贾米尔-哈桑-哈姆达尼先生
MR. TARIQ HAFEEZ MALIK 先生塔里克-哈菲兹-马利克
MS. NAVIN SALIM MERCHANT 先生。NAVIN SALIM MERANT
CHIEF FINANCIAL OFFICER 首席财务官
MR. MIRZA ZAFAR BAIG 先生mirza zafar baig

COMPANY SECRETARY 公司秘书

MR. MUHAMMAD ALTAF BUTT 先生MUHAMMAD ALTAF BUTT

AUDITORS 审计员

A.F. FERGUSON & CO.
CHARTERED ACCOUNTANTS 特许会计师

SHARI'AH BOARD 沙里亚委员会

MUFTI EHSAN WAQUAR AHMAD - CHAIRMAN
穆夫提-埃赫桑-瓦夸尔-艾哈迈德 - 主席
MUFTI MUHAMMAD ZAHID - RSBM
穆夫提-穆罕默德-扎希德 - RSBM
MUFTI BILAL AHMED QAZI 穆夫提-比拉勒-艾哈迈德-卡齐
MUFTI SYED ABID SHAH 穆夫提-赛义德-阿比德-沙阿
MUFTI SAMI ULLAH 穆夫提-萨米-乌拉
M/S MANNAN LAW ASSOCIATES

REGISTERED OFFICE 注册办事处

2 ND 2 ND  2^("ND ")2^{\text {ND }} FLOOR, 307 - UPPER MALL SCHEME, LAHORE, PUNJAB - 54000
2 ND 2 ND  2^("ND ")2^{\text {ND }} FLOOR, 307 - UPPER MALL SCHEME, LAHORE, PUNJAB - 54000

CENTRAL OFFICE 中央办公室

10 TH 10 TH  10^("TH ")10^{\text {TH }} FLOOR, PNSC BUILDING,
10 TH 10 TH  10^("TH ")10^{\text {TH }} 楼，PNSC 大楼、
M.T. KHAN ROAD, KARACHI-74000

SHARES REGISTRAR AND TRANSFER AGENT
股份过户登记处

THK ASSOCIATES (PRIVATE) LIMITED
PLOT NO. 32 - C, JAMI COMMERCIAL, STREET - 2, D.H.A., PHASE - 7,
PLOT NO.32 - C，JAMI 商业区，第 2 街，D.H.A. ，第 7 期、
KARACHI-75500 卡拉奇-75500
UAN: (021) 111-000-322
FAX: (021) 35310191 传真：（021）35310191

DIRECTORS' REVIEW 导演审查

On behalf of the Board of Directors, we are pleased to present the Directors’ Review of Soneri Bank Limited (‘the Bank’) along with the condensed interim financial statements for the nine months ended 30 September 2024.
我们谨代表董事会欣然呈递 Soneri 银行有限公司（"本行"）截至 2024 年 9 月 30 日止九个月的董事回 顾及简明中期财务报表。

Economic Review: 《经济评论》：

Global economic growth is expected to stabilize to about 2.7 % 2.7 % 2.7%2.7 \% primarily due to improved outlook for the United States, United Kingdom, Brazil, Russia and Eurozone. This bodes well for Pakistan’s Export Sector as the composite leading indicators for its main export markets are pointing northwards. Overall global commodity prices declined due to reduction in energy prices led by crude oil and natural gas; food and metal prices (excluding gold) also dropped while those of vegetable oils and dairy products increased. During the current quarter, the United States’ Federal Open Market Committee (FOMC) decided to reduce the federal funds rate by 50 basis points in light of the progress on inflation and the balance of risks.
全球经济增长预计将稳定在 2.7 % 2.7 % 2.7%2.7 \% 左右，这主要是由于美国、英国、巴西、俄罗斯和欧元区的前景有所改善。这对巴基斯坦的出口部门来说是个好兆头，因为其主要出口市场的综合领先指标都指向北方。由于以原油和天然气为首的能源价格下跌，全球商品价格总体下降；食品和金属（不包括黄金）价格也有所下降，而植物油和乳制品价格上涨。在本季度，美国联邦公开市场委员会（FOMC）鉴于通货膨胀和风险平衡方面的进展，决定将联邦基金利率降低 50 个基点。
Pakistan’s economy continues to show positive developments with most of the economic indicators showing improvement. During the quarter under review, the IMF Executive Board while acknowledging that Pakistan has taken key steps to restoring economic stability with consistent policy implementation, approved the 37-month Extended Fund Facility Arrangement (EFF) for USD 7 billion, with immediate disbursement of about USD 1 billion. This will help to further supplement the country’s foreign exchange reserves, provide strength to the Pakistan Rupee and is expected to unlock further financial support through bilateral and multilateral partners. Inflation rate in Pakistan eased to the lowest reading since January 2021. Growth in real GDP; contained current account deficit; robust workers’ remittances; improvement in foreign exchange reserves; and stability in Pakistan Rupee to US Dollar parity are expected to continue in the coming months.
巴基斯坦的经济继续呈现积极的发展态势，大多数经济指标都有所改善。在本季度，国际货币基金组织（IMF）执行董事会承认巴基斯坦采取了关键步骤，通过持续执行政策恢复了经济稳定，同时批准了为期 37 个月的 70 亿美元的 "扩大基金融资安排"（EFF），并立即支付了约 10 亿美元。这将有助于进一步补充该国的外汇储备，为巴基斯坦卢比提供支撑，并有望通过双边和多边合作伙伴释放进一步的财政支持。巴基斯坦的通货膨胀率降至 2021 年 1 月以来的最低值。实际国内生产总值的增长、经常账户赤字的控制、工人汇款的强劲、外汇储备的改善以及巴基斯坦卢比对美元平价的稳定预计将在未来几个月内继续。
Year on year (YoY) inflation was recorded at 6.9% in September 2024, as compared to 29.7% YoY in December 2023. This was the second consecutive month with single digit inflation and the lowest recording in about 44 months. This disinflation reflected the impact of various factors including contained demand, favourable movement in global oil and food prices, cautious monetary policy stance, fiscal consolidation, and high-base effects.
2024 年 9 月的同比通胀率为 6.9%，而 2023 年 12 月的同比通胀率为 29.7%。这是连续第二个月录得个位数通胀率，也是约 44 个月以来的最低记录。通胀回落反映了各种因素的影响，包括需求受控、全球石油和食品价格走势良好、谨慎的货币政策立场、财政整顿和高基数效应。
The Monetary Policy Committee (MPC) of the State Bank of Pakistan (SBP) noted that the decline in inflation exceeded the MPC’s earlier expectations due to certain external factors, and taking account of these developments including noticeable decline in the secondary market yields of government securities, decided to reduce the policy rate by 100 basis points to 19.5 % 19.5 % 19.5%19.5 \% in July 2024, following the earlier reduction of 150 basis points in June 2024. This was further reduced by 200 basis points to 17.5 % 17.5 % 17.5%17.5 \% in September 2024. While noting the potential risks to the inflation outlook after the policy rate-cuts, MPC assessed that the real interest rate should still remain adequately positive, to take inflation towards the medium-term target of 5 to 7 percent and help ensure macroeconomic stability.
巴基斯坦国家银行（SBP）货币政策委员会（MPC）注意到，由于某些外部因素，通货膨胀率的下降超出了货币政策委员会早先的预期，考虑到这些事态发展，包括政府证券二级市场收益率的明显下降，决定继早先于 2024 年 6 月降低 150 个基点之后，于 2024 年 7 月将政策利率降低 100 个基点，降至 19.5 % 19.5 % 19.5%19.5 \% 。2024 年 9 月，政策利率进一步下调 200 个基点，降至 17.5 % 17.5 % 17.5%17.5 \% 。货币政策委员会注意到政策利率下调后通胀前景面临的潜在风险，但认为实际利率仍应保持足够的正值，以推动通胀率向5%至7%的中期目标迈进，并帮助确保宏观经济稳定。
Recent economic statistics signal a modest pick-up in economic activity. As per MPC’s assessment, the real GDP is expected to grow by 2.5-3.5% in fiscal year 2025, whereas Pakistan’s real GDP recorded a growth of 2.4% in fiscal year 2024. The growth in FY 2024 was mainly driven by a rebound in agricultural sector output that was impacted by floods in the previous year, however, in the current quarter urea offtake has declined indicating a downward movement for the segment. On the other hand, large-scale manufacturing (LSM) is on the path of recovery reflecting improved market conditions and policy support.
最近的经济统计数据表明经济活动略有回升。根据巴基斯坦货币政策委员会的评估，2025 财年的实际 GDP 预计将增长 2.5%-3.5%，而 2024 财年巴基斯坦的实际 GDP 录得 2.4%的增长。2024 财年的增长主要是受上一年洪灾影响的农业部门产量反弹的推动，然而，本季度尿素的摄入量有所下降，表明了该部门的下行趋势。另一方面，大规模制造业（LSM）正在复苏，反映了市场条件的改善和政策支持。
During the period, majority of the LSM industries including Textile, Food, Beverages, Wearing Apparel, Coke & Petroleum Products, Chemicals, Automobiles and Paper & Board witnessed positive growth.
在此期间，包括纺织、食品、饮料、服装、焦炭和石油产品、化工、汽车以及纸张和纸板在内的大多数 LSM 行业都实现了正增长。
Foreign exchange reserves with SBP climbed to USD 10.7 billion as at the close of current quarter, up from USD 8.2 billion as on 31 December 2023. The primary reason for the increase is the initial disbursement of about USD 1 billion under the IMF EFF recently received near the period end, along with better current account performance during the year to date 2024. Robust inflows of workers’ remittances remained a major source of foreign exchange improving to USD 8.8 billion during the quarter compared to USD 6.3 billion in the corresponding period last year. Exports increased to USD 6.1 billion during first two months of Fiscal Year 2025 (2MFY25) as against USD 5.8 billion in the corresponding period last year mainly due to higher value-added textile and food shipments; while imports rose to USD 11.3 billion during 2MFY25 up from USD 10.1 billion. Accordingly on overall basis, Pakistan’s total reserves, including
截至本季度末，印度国家银行的外汇储备从 2023 年 12 月 31 日的 82 亿美元攀升至 107 亿美元。外汇储备增加的主要原因是，最近在临近季度末时收到了国际货币基金组织（IMF）欧洲森林基金（EFF）下约 10 亿美元的首笔付款，以及 2024 年迄今为止较好的经常账户表现。工人汇款的强劲流入仍然是本季度外汇收入的主要来源，从去年同期的 63 亿美元增至本季度的 88 亿美元。2025 财年前两个月的出口额增至 61 亿美元，而去年同期为 58 亿美元，这主要是由于纺织品和食品的高附加值运输所致；而 25 财年前两个月的进口额从 101 亿美元增至 113 亿美元。因此，总体而言，巴基斯坦的总储备，包括
those held by the banks, improved to USD 16.0 billion from USD 12.7 billion at the end of 2023. Current account deficit for the 2MFY25 remained below USD 0.2 billion against USD 0.9 billion in the preceding period as the increase in imports was offset by higher remittances and exports. MPC expects the current account deficit to remain contained within 1 % 1 % 1%1 \% of GDP, which along with the realization of inflows from the IMF program will further strengthen Pakistan’s foreign exchange reserves.
银行持有的货币从 2023 年底的 127 亿美元增至 160 亿美元。由于汇款和出口的增加抵消了进口的增长，25 财年下半年的经常账户赤字仍低于 2 亿美元，而上一财年为 9 亿美元。货币政策委员会预计，经常账户赤字仍将控制在国内生产总值（GDP）的 1 % 1 % 1%1 \% 以内，再加上国际货币基金组织（IMF）计划的资金流入，这将进一步加强巴基斯坦的外汇储备。
Exchange rate of Pakistan Rupee to US Dollar remained relatively stable, improving slightly to PKR 277.71/USD as of 30 September 2024 compared to PKR 281.86/USD on 31 December 2023. Formal approval and disbursements under the IMF EFF, economic stability, better investor confindence, enhanced workers’ remittances and favourable global macroeconomic environment all contributed to a steady Pakistan Rupee.
截至 2024 年 9 月 30 日，巴基斯坦卢比对美元的汇率保持相对稳定，从 2023 年 12 月 31 日的 281.86 卢比/美元略微升至 277.71 卢比/美元。国际货币基金组织（IMF）经济融资机制（EFF）的正式批准和支付、经济稳定、投资者信心增强、工人汇款增加以及有利的全球宏观经济环境都有助于巴基斯坦卢比的稳定。
During the period under review, FBR’s tax collections improved by 20.5 percent. Primary balance managed to post a surplus of 0.1 % 0.1 % 0.1%0.1 \% of GDP compared to 0.3 % 0.3 % 0.3%0.3 \% of GDP last year. Fiscal consolidation attained in the past couple of years is expected to continue through reforms aimed at broadening the tax base and effective management of Public Sector Entities (PSEs).
在本报告所述期间，联邦税务局的税收增长了 20.5%。基本收支盈余占国内生产总值的 0.1 % 0.1 % 0.1%0.1 \% ，而去年为 0.3 % 0.3 % 0.3%0.3 \% 。通过旨在扩大税基和有效管理公共部门实体（PSEs）的改革，过去几年实现的财政整顿有望继续下去。
Operating under the new IMF EFF, Pakistan will require sound policies and reforms to support the ongoing efforts to strengthen macroeconomic stability, address deep structural challenges (including but not limited to the tax system, energy sector and PSEs), and create conditions for a stronger, more inclusive, and resilient growth and to put debt firmly on a downward trajectory. The IMF appreciated the steps being taken toward a fairer tax system and stressed the importance of additional revenue mobilization efforts by broadening the tax base and enhancing tax administration. It also emphasized the significance of prudent spending management, which will create space for essential investments in human capital, infrastructure, and social protection.
在基金组织新的经济和金融框架下，巴基斯坦将需要健全的政策和改革，以支持正在进行的努力，加强宏观经济稳定，解决深层次的结构性挑战（包括但不限于税收制度、能源部门和私营部门），为更强劲、更具包容性和复原力的增长创造条件，并使债务坚定地走上下降轨道。国际货币基金组织赞赏为建立更公平的税收制度所采取的措施，并强调了通过扩大税基和加强税收管理来调动更多收入的重要性。基金组织还强调了审慎支出管理的重要性，这将为人力资本、基础设施和社会保护方面的基本投资创造空间。

The Bank's Financial Position and Operating Results:
银行的财务状况和经营业绩：

The summarized financial position and operating results of the Bank for the period ended 30 September 2024 are as follows:
截至 2024 年 9 月 30 日，银行的财务状况和经营成果汇总如下：

FINANCIAL POSITON 财务状况

Advances - net
Investments - net
Total Assets
Total Deposits
Shareholders’ Equity
\begin{tabular}{cc}
As at & As of

30 Sept 2024 & 31 Dec 2023
预付款 - 净额 投资 - 净额 总资产 存款总额 股东权益 \开始{表格}{cc}。 截至和截至 2024 年 9 月 30 日和 2023 年 12 月 31 日

\end{tabular} \结束

FINANCIAL PERFORMANCE 财务业绩

Net mark-up / Interest income
净加价/利息收入
Non markup / Interest income
不加价/利息收入
Total income 总收入
Non markup / Interest Expenses
不加价/利息支出
Profit before credit loss allowance
贷方损失备抵前利润
(Reversals) / credit loss allowance
(转回）/信贷损失备抵
Profit before taxation 税前利润
Profit after taxation 税后利润
Nine months ended Nine months ended 30 Sept 2024 30 Sept 2023 )  Nine months   ended   Nine months   ended   30 Sept 2024   30 Sept 2023  {:[{:[" Nine months "],[" ended "]:},{:[" Nine months "],[" ended "]:}],[" 30 Sept 2024 "],[" 30 Sept 2023 "])\left.\begin{array}{cr}\begin{array}{c}\text { Nine months } \\ \text { ended }\end{array} & \begin{array}{c}\text { Nine months } \\ \text { ended }\end{array} \\ \text { 30 Sept 2024 } \\ \text { 30 Sept 2023 }\end{array}\right)
Earnings per share (Rupee)
每股收益（卢比）
197 , 293 , 010 197 , 293 , 010 197,293,010197,293,010 205 , 753 , 709 205 , 753 , 709 205,753,709205,753,709
400 , 541 , 686 400 , 541 , 686 400,541,686400,541,686 310 , 340 , 877 310 , 340 , 877 310,340,877310,340,877
718 , 786 , 864 718 , 786 , 864 718,786,864718,786,864 658 , 561 , 672 658 , 561 , 672 658,561,672658,561,672
580 , 040 , 966 580 , 040 , 966 580,040,966580,040,966 517 , 868 , 984 517 , 868 , 984 517,868,984517,868,984
30 , 552 , 803 30 , 552 , 803 30,552,80330,552,803 28 , 613 , 166 28 , 613 , 166 28,613,16628,613,166
197,293,010 205,753,709 400,541,686 310,340,877 718,786,864 658,561,672 580,040,966 517,868,984 30,552,803 28,613,166| $197,293,010$ | $205,753,709$ | | ---: | ---: | | $400,541,686$ | $310,340,877$ | | $718,786,864$ | $658,561,672$ | | $580,040,966$ | $517,868,984$ | | $30,552,803$ | $28,613,166$ |
The Bank’s net interest income for the nine months ended 30 September 2024 improved to Rs. 18,248.067 million from Rs. 16 , 100.569 16 , 100.569 16,100.56916,100.569 million for the comparative prior period, indicating a growth of 13.34 percent, as spreads and volumes continued to improve. Non-interest income for the period end was reported at Rs. 5,224.736 million as against Rs. 4,659.642 million recorded for the comparative prior period, at the back of significantly improved trade business volumes that increased to Rs. 889.327 billion in the current period as compared to Rs. 611.306 billion during the comparative period last year. Consequently, fee and commission income rose impressively by 43.81 % 43.81 % 43.81%43.81 \% year on year. This was partially offset by lower foreign exchange income. As a result, overall revenue of the Bank showed an improvement of Rs. 2,712.592 million, or 13.07 percent, year on year.
截至 2024 年 9 月 30 日的九个月内，本行的净利息收入从去年同期的 16 , 100.569 16 , 100.569 16,100.56916,100.569 百万卢比增至 182.48067 亿卢比，增长了 13.34%，原因是息差和交易量持续改善。期末非利息收入为 52.24736 亿卢比，去年同期为 46.59642 亿卢比，原因是贸易业务量显著增加，本期增至 8.89327 亿卢比，去年同期为 6.11306 亿卢比。因此，手续费和佣金收入同比大幅增长 43.81 % 43.81 % 43.81%43.81 \% 。但外汇收入的减少部分抵消了这一增长。因此，本行的总体收入同比增长了 27.12592 亿卢比，增幅为 13.07%。
The Bank’s average net investments improved to Rs. 372.415 billion for the nine months ended 30 September 2024 as against Rs. 304.232 billion maintained in the comparative prior period. Resultantly, the Bank’s income from investments increased to Rs. 54.971 billion for the current period, as against Rs. 42.280 billion for the comparative prior period, with net investment yields improved at 19.72 percent for the current period as against 18.58 percent for the comparative prior period.
截至 2024 年 9 月 30 日的九个月内，本行的平均净投资额增至 3,724.15 亿卢比，而上一期为 3,042.32 亿卢比。因此，本期银行的投资收入增至 549.71 亿卢比，上期为 422.80 亿卢比，本期净投资收益率为 19.72%，上期为 18.58%。
At the same time, net yields on advances also improved year on year, ending at 19.72 percent for the nine months ended 30 September 2024 as against 18.56 percent for the comparative prior period, reflecting the repricing effect of the continued gradual increase in policy rates by the State Bank of Pakistan over the earlier part of previous half year, whereas the policy rate remained largely stable during the first six months of the year 2024; thereafter experiencing a sharp reduction of 450 bps starting June 2024. The Bank’s average net advances book improved to Rs. 206.386 billion for the period ended 30 September 2024, as against Rs. 179.714 billion for the prior comparative period, and overall income from advances ended higher at Rs. 30.475 billion for the current period as against Rs. 24.942 billion for the comparative prior period.
与此同时，预付款净收益率也同比有所提高，截至 2024 年 9 月 30 日的九个月期间，净收益率为 19.72%，而去年同期为 18.56%，这反映了巴基斯坦国家银行在前半年的前半段持续逐步提高政策利率所产生的重新定价效应，而在 2024 年的前六个月，政策利率基本保持稳定；此后，从 2024 年 6 月开始，政策利率大幅下调 450 个基点。截至 2024 年 9 月 30 日，本行的平均净预付款账面余额增至 2,063.86 亿卢比，而上一比较期为 1,797.14 亿卢比；本期预付款总收入为 304.75 亿卢比，高于上一比较期的 249.42 亿卢比。
Period end deposits improved to Rs. 580.041 billion as at 30 September 2024, indicating a growth of 12.01 percent as against the year end 2023 position. In terms of averages, the portfolio grew by Rs. 108.268 billion, or 24.78 percent year on year. The Bank’s cost of deposits increased to 13.88 percent for the current nine month period as against 12.44 percent for the corresponding period last year. As at 30 September 2024, the Bank’s CASA percentage stood at 82.69 percent (December 2023: 79.22 percent). For Current Accounts, the mix improved to 32.42 percent at 30 September 2024 from 30.42 percent in December 2023, and volumes grew by Rs. 17.571 billion or 12.43 percent year on year. The Bank’s focus remains on CASA mix improvement and retention of current accounts, whilst ensuring service levels of the highest quality.
截至 2024 年 9 月 30 日，期末存款增至 5800.41 亿卢比，与 2023 年年末相比增长了 12.01%。就平均值而言，投资组合增加了 1,082.68 亿卢比，同比增长 24.78%。与去年同期的 12.44% 相比，本九个月期间银行的存款成本上升至 13.88%。截至 2024 年 9 月 30 日，本行的存款准备金率为 82.69%（2023 年 12 月：79.22%）。截至 2024 年 9 月 30 日，往来账户的比例从 2023 年 12 月的 30.42% 提高到 32.42%，交易量同比增长 175.71 亿卢比或 12.43%。本行的重点仍然是改善 CASA 组合和保留活期账户，同时确保最高质量的服务水平。
The Bank’s period end borrowings decreased to Rs. 57.172 billion as at 30 September 2024 indicating a decline of 16.83 percent from the year end level, while overall costs increased to 17.67 percent for the current period as against 16.12 percent for the comparative prior period. The Bank’s net IDR has increased to 69.05 percent as against 59.93 percent at the year end. Overall Cost of funds increased to 14.44 percent for the period ended 30 September 2024 as against 13.13 percent for the comparative prior period.
截至 2024 年 9 月 30 日，本行的期末借款额降至 571.72 亿卢比，比年末水平下降了 16.83%，而本期的总体成本则从去年同期的 16.12%上升至 17.67%。本行的净内部收益率从年末的 59.93% 上升至 69.05%。截至 2024 年 9 月 30 日，总体资金成本上升至 14.44%，而去年同期为 13.13%。
Non-Markup expenses were reported at Rs. 14.036 billion for the period ended 30 September 2024 as against Rs. 11.006 billion in the comparative period of 2023, indicating a growth of 27.53 percent; broadly in line with the high inflation levels. The main driver for this increase was our branch expansion plan, which saw the number of our branches increase to 521 as at 30 September 2024 from 412 at the end of prior period. However, in line with the directions set by the Board, the management remains committed on pursuing stringent cost discipline measures and with the inflation declining sharply we anticipate improvement in this front in the days ahead.
截至 2024 年 9 月 30 日的非标记支出为 140.36 亿卢比，与 2023 年同期的 110.06 亿卢比相比，增长了 27.53%，与高通胀水平基本一致。增长的主要原因是我们的分支机构扩张计划，截至 2024 年 9 月 30 日，我们的分支机构数量从上一期末的 412 家增至 521 家。不过，根据董事会的指示，管理层将继续致力于采取严格的成本控制措施，随着通胀率的大幅下降，我们预计未来这方面的情况会有所改善。
Net reversals in respect of credit loss allowance and write offs against loans, advances, investments and other financial assets considered for the period ended 30 September 2024 amounted to Rs. 192.036 million, as against a net provision of Rs. 1,317.328 million booked in the comparative prior period. The reversals during the period are due to the effective recovery efforts of the Bank, based on the targets set at the start of the year so as to bring down the infection ratio.
截至 2024 年 9 月 30 日止期间，贷款、垫款、投资和其他金融资产的信贷损失准备金和核销净转回额为 1.92036 亿卢比，而上一比较期间的净准备金为 13.17328 亿卢比。本期拨回的款项是由于本行根据年初设定的目标进行了有效的回收，从而降低了感染率。
As at 30 September 2024, the Bank’s Non-performing loans to total Advances ratio has come down significantly to 3.62 percent (December 2023: 4.90 percent). This achievement was due to effective recovery efforts coupled with the policy adopted by the Bank for charging off old loss categorized loans; based on the guidelines issued by SBP. Moreover, specific coverage has also improved significantly to 95.91 percent (December 2023: 80.01 percent) due to higher charge considered against Stage 3 Loans (comparing higher off provision at borrower level instead of Segment level) based on the clarification issued by SBP vide its BPRD Circular Letter No. 16 dated 29 July 2024. The overall coverage including provision considered against Stage 1 and Stage 2 Loans has reached 119.48 percent.
截至 2024 年 9 月 30 日，本行的不良贷款与总贷款比率已大幅下降至 3.62%（2023 年 12 月：4.90%）。这一成绩的取得得益于有效的回收工作，以及本行根据新加坡中央银行发布的指导原则，采取了冲销旧的损失类贷款的政策。此外，具体覆盖率也大幅提高至 95.91%（2023 年 12 月：80.01%），原因是根据新加坡中央银行于 2024 年 7 月 29 日发布的第 16 号 BPRD 通函的说明，对第三阶段贷款考虑了更高的冲销（比较借款人层面而非分部层面的更高冲销拨备）。包括第一和第二阶段贷款拨备在内的整体覆盖率达到 119.48%。
The Bank remains adequately capitalized, with a Capital Adequacy Ratio of 18.59 percent as at 30 September 2024. The Bank’s Liquidity Coverage Ratio and Net Stable Funding Ratios currently stand at 181.36 percent and 184.02 percent respectively, which are comfortably above the regulatory requirements.
截至 2024 年 9 月 30 日，本行的资本充足率为 18.59%，资本充足率依然充足。目前，银行的流动性覆盖率和净稳定资金比率分别为 181.36% 和 184.02%，远远高于监管要求。

Credit Rating: 信用等级：

The Pakistan Credit Rating Agency (PACRA) has maintained the long term credit rating of ‘AA-’ (Double A Minus) and short term rating of ‘A1+’ (A One Plus) with Stable Outlook of the Bank through its notification dated 22 June 2024 [2023: long term ‘AA-’ (Double A Minus): short term ‘A1+’ (A One Plus)].
巴基斯坦信用评级机构（PACRA）通过其 2024 年 6 月 22 日的通知，维持了该银行 "AA-"（双 A 减）的长期信用评级和 "A1+"（A One Plus）的短期评级，评级展望为稳定[2023 年：长期 "AA-"（双 A 减）：短期 "A1+"（A One Plus）]。
Furthermore, the Bank’s unsecured, subordinated, rated, listed perpetual and non-cumulative Term Finance Certificates of Rs 4,000 million have been assigned the rating of ‘A’ with Stable Outlook by PACRA through their notification dated 28 June 2024 [2023: ‘A’]. The Bank’s unsecured, subordinated, rated, privately placed Term Finance Certificates of Rs 4,000 million, have been assigned a rating of ‘A+’ with Stable Outlook through PACRA’s notification dated 28 June 2024 [2023: ‘A+’].
此外，本行 40 亿卢比的无担保、次级、有评级、上市的永久性和非累积定期融资券已通过 PACRA 于 2024 年 6 月 28 日发布的通知被评为 "A "级，评级展望为 "稳定"[2023 年："A "级]。根据 PACRA 于 2024 年 6 月 28 日发布的通知[2023 年：'A+']，本行 40 亿卢比的无担保、次级、有评级、私人配售的定期融资券被授予'A+'评级，评级展望为稳定。
The assigned ratings reflect the Bank’s good corporate governance, diversified operations, healthy financial risk profile, strong sponsors, lending capacity and market presence. These ratings indicate a low expectation of credit risk, strong capacity for timely repayment of financial commitments in the long term and the highest capacity for timely repayment in the short term, respectively.
这些评级反映了该银行良好的公司治理、多元化的业务、健康的财务风险状况、强大的赞助商、贷款能力和市场占有率。这些评级分别表明，该银行的信用风险预期较低，长期及时偿还财务承诺的能力较强，短期及时偿还的能力最高。

Acknowledgement: 致谢：

On behalf of the Board, we thank the State Bank of Pakistan, the Ministry of Finance, the Securities and Exchange Commission of Pakistan, and other regulatory authorities for their continued guidance. We remain indebted to our valued customers for their patronage, and express our gratitude to our shareholders for their unwavering trust and support.
我们代表董事会感谢巴基斯坦国家银行、财政部、巴基斯坦证券交易委员会和其他监管机构的持续指导。我们仍然要感谢我们尊贵客户的惠顾，并对我们股东坚定不移的信任和支持表示感谢。
On behalf of the Board of Directors,
代表董事会

MUHTASHIM AHMAD ASHAI 穆塔希姆-艾哈迈德-阿斯海

AMIN A. FEERASTA 阿明-费拉斯塔
President & Chief Executive Officer
总裁兼首席执行官
Chairman 主席
Karachi : 16 October 2024
卡拉奇 ：2024 年 10 月 16 日



















    * يري***
كتخر 作为咕噜声


























العوا 阿拉瓦



IMF EFF اتعكرواراراكيا- 国际货币基金组织 EFF 等

ت IMF EFF 2 基金组织 EFF 2
205,753,709 197,293,010 مإنإيوانק. 姆伊万
310,340,877 400,541,686 خا 卡
658,561,672 718,786,864 等
517,868,984 580,040,966
28,613,166 30,552,803 的
كالية كابروك 卡莱雅-卡布鲁克
16,100,569 18,248,067 كإ 作为
4,659,642 5,224,736
20,760,211 23,472,803 كوبوثصولات 科博斯作物
11,005,658 14,035,614
9,754,553 9,437,189
1,317,328 ( 192 , 036 ) ( 192 , 036 ) (192,036)(192,036) 怣
8,437,225 9,629,225
4,144,716 4,716,822
3.7595 4.2784 نز 努兹
https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=95&width=426&top_left_y=1045&top_left_x=390 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=40&width=106&top_left_y=1098&top_left_x=1390 205,753,709 197,293,010 مإنإيوانק. 310,340,877 400,541,686 خا 658,561,672 718,786,864 等 517,868,984 580,040,966 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=56&width=104&top_left_y=1309&top_left_x=1392 28,613,166 30,552,803 的 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=51&width=431&top_left_y=1459&top_left_x=383 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=62&width=461&top_left_y=1506&top_left_x=372 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=426&top_left_y=1561&top_left_x=388 كالية كابروك 16,100,569 18,248,067 كإ 4,659,642 5,224,736 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=201&top_left_y=1669&top_left_x=1292 20,760,211 23,472,803 كوبوثصولات 11,005,658 14,035,614 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=51&width=179&top_left_y=1780&top_left_x=1317 9,754,553 9,437,189 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=253&top_left_y=1830&top_left_x=1243 1,317,328 (192,036) 怣 8,437,225 9,629,225 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=115&top_left_y=1938&top_left_x=1378 4,144,716 4,716,822 https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=56&width=109&top_left_y=1994&top_left_x=1384 3.7595 4.2784 نز| ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=95&width=426&top_left_y=1045&top_left_x=390) | | | | :---: | :---: | :---: | | | | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=40&width=106&top_left_y=1098&top_left_x=1390) | | 205,753,709 | 197,293,010 | مإنإيوانק. | | 310,340,877 | 400,541,686 | خا | | 658,561,672 | 718,786,864 | 等 | | 517,868,984 | 580,040,966 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=56&width=104&top_left_y=1309&top_left_x=1392) | | 28,613,166 | 30,552,803 | 的 | | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=51&width=431&top_left_y=1459&top_left_x=383) | | | | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=62&width=461&top_left_y=1506&top_left_x=372) | | | | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=426&top_left_y=1561&top_left_x=388) | | كالية كابروك | | 16,100,569 | 18,248,067 | كإ | | 4,659,642 | 5,224,736 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=201&top_left_y=1669&top_left_x=1292) | | 20,760,211 | 23,472,803 | كوبوثصولات | | 11,005,658 | 14,035,614 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=51&width=179&top_left_y=1780&top_left_x=1317) | | 9,754,553 | 9,437,189 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=253&top_left_y=1830&top_left_x=1243) | | 1,317,328 | $(192,036)$ | 怣 | | 8,437,225 | 9,629,225 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=57&width=115&top_left_y=1938&top_left_x=1378) | | 4,144,716 | 4,716,822 | ![](https://cdn.mathpix.com/cropped/2024_11_25_7279823eb2c4d1ed620fg-12.jpg?height=56&width=109&top_left_y=1994&top_left_x=1384) | | 3.7595 | 4.2784 | نز |












كنة

















CONDENSED INTERIM 简明中期
STATEMENT OF FINANCIAL POSITION
财务状况表
AS AT 30 SEPTEMBER 2024
截至 2024 年 9 月 30 日

ASSETS 资产

Cash and balances with treasury banks
现金和财务银行余额
Balances with other banks
与其他银行的余额
Lendings to financial institutions
向金融机构贷款
Investments 投资
Advances 预付款
Property and equipment 财产和设备
Right-of-use assets 使用权资产
Intangible assets 无形资产
Deferred tax assets - net
递延税款资产 - 净额
Other assets 其他资产

Total Assets 总资产

LIABILITIES 负债

Bills payable 应付票据

Borrowings 借款

Deposits and other accounts
存款和其他账户
Lease liabilities 租赁负债
Subordinated debt 次级债务
Deferred tax liabilities - net
递延税款负债 - 净额
Other liabilities 其他负债

Total Liabilities 负债总额

NET ASSETS 净资产

REPRESENTED BY 代表

Share capital 股本
Reserves 储备金
Surplus on revaluation of assets
资产重估盈余
Unappropriated profit 未分配利润
 (未经审计） 附注
(Un-audited)
Note
(Un-audited) Note| (Un-audited) | | :---: | | Note |
 (Audited) (已审计）
30 September 9 月 30 日 31 December 12 月 31 日
Note 备注 2024 2023
"(Un-audited) Note" (Audited) 30 September 31 December Note 2024 2023| | (Un-audited) <br> Note | (Audited) | | :---: | :---: | :---: | | 30 September | 31 December | | | Note | 2024 | 2023 |
-(Rupees in '000)--------
-（单位：千卢比）--------
6 49,616,054 44,206,702
7 1,713,574 1,458,642
8 5,939,485 -
9 400,541,686 310,340,877
10 197,293,010 205,753,709
11 15,339,479 12,944,973
12 5,246,794 4,249,619
13 364,687 206,127
-
14 42,732,095 79,401,023
718,786,864 658,561,672
6 49,616,054 44,206,702 7 1,713,574 1,458,642 8 5,939,485 - 9 400,541,686 310,340,877 10 197,293,010 205,753,709 11 15,339,479 12,944,973 12 5,246,794 4,249,619 13 364,687 206,127 - 14 42,732,095 79,401,023 718,786,864 658,561,672| 6 | 49,616,054 | 44,206,702 | | :---: | :---: | :---: | | 7 | 1,713,574 | 1,458,642 | | 8 | 5,939,485 | - | | 9 | 400,541,686 | 310,340,877 | | 10 | 197,293,010 | 205,753,709 | | 11 | 15,339,479 | 12,944,973 | | 12 | 5,246,794 | 4,249,619 | | 13 | 364,687 | 206,127 | | | | - | | 14 | 42,732,095 | 79,401,023 | | | 718,786,864 | 658,561,672 |
15
1,661,082
8,587,171
30,552,803
10,794,392
28,613,166
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements.
附件附注 1 至 44 是本简明临时财务报表的组成部分。
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任
Mark-up / Return / Interest earned
加价/回报/赚取的利息		 24 31,002,463 25,917,210 87,903,583 69,544,617
Mark-up / Return / Interest expensed
加价/回报/利息支出		 25 24,352,841 19,940,622 69,655,516 53,444,048
Net mark-up / Interest income
净加价/利息收入		 6,649,622 5,976,588 18,248,067 16,100,569
NON MARK-UP / INTEREST INCOME
非加价/利息收入
Fee and commission income
费用和佣金收入		 26 1,082,730 844,413 3,152,052 2,191,752
Dividend income 股息收入 - 23,970 113,386 169,342
Foreign exchange income 外汇收入 543,124 872,478 1,628,970 2,318,013
Gain / (loss) on securities - net
证券收益/（亏损）-净额		 27 ( 37 , 671 ) ( 37 , 671 ) (37,671)(37,671) 19,175 250,927 ( 87 , 681 ) ( 87 , 681 ) (87,681)(87,681)
Net gains / (loss) on derecognition of financial assets measured at amortised cost
终止确认按摊销成本计量的金融资产的净收益/（亏损		 - - - -
Other income 其他收入 28 30,883 12,070 79,401 68,216
Total non mark-up / interest Income
非加价/利息收入共计		 1,619,066 1,772,106 5,224,736 4,659,642
Total income 总收入 8,268,688 7,748,694 23,472,803 20,760,211
NON MARK-UP / INTEREST EXPENSES
非加价/利息支出
Operating expenses 业务费用 29 4,937,418 3,858,070 13,806,040 10,774,999
Workers Welfare Fund 工人福利基金 30 64,017 65,917 196,515 178,733
Other charges 其他费用 31 - 24,477 33,059 51,926
Total non mark-up / interest expenses
非加价/利息支出共计		 5,001,435 3,948,464 14,035,614 11,005,658
Profit before credit loss allowance
贷方损失备抵前利润		 3,267,253 3,800,230 9,437,189 9,754,553
Credit loss allowance / provisions and write offs - net
信贷损失备抵/准备金和注销-净额		 32 130,409 570,285 ( 192 , 036 ) ( 192 , 036 ) (192,036)(192,036) 1,317,328
Extra ordinary / unusual items
特别/不寻常物品		 - - - -
PROFIT BEFORE TAXATION 税前利润 3,136,844 3,229,945 9,629,225 8,437,225
Taxation 税收 33 1,623,523 1,611,884 4,912,403 4,292,509
PROFIT AFTER TAXATION 税后利润 1,513,321 1,618,061 4,716,822 4,144,716
Basic / Diluted earnings per share
每股基本/稀释收益		 34 1.3727 1.4677 4.2784 3.7595
Mark-up / Return / Interest earned 24 31,002,463 25,917,210 87,903,583 69,544,617 Mark-up / Return / Interest expensed 25 24,352,841 19,940,622 69,655,516 53,444,048 Net mark-up / Interest income 6,649,622 5,976,588 18,248,067 16,100,569 NON MARK-UP / INTEREST INCOME Fee and commission income 26 1,082,730 844,413 3,152,052 2,191,752 Dividend income - 23,970 113,386 169,342 Foreign exchange income 543,124 872,478 1,628,970 2,318,013 Gain / (loss) on securities - net 27 (37,671) 19,175 250,927 (87,681) Net gains / (loss) on derecognition of financial assets measured at amortised cost - - - - Other income 28 30,883 12,070 79,401 68,216 Total non mark-up / interest Income 1,619,066 1,772,106 5,224,736 4,659,642 Total income 8,268,688 7,748,694 23,472,803 20,760,211 NON MARK-UP / INTEREST EXPENSES Operating expenses 29 4,937,418 3,858,070 13,806,040 10,774,999 Workers Welfare Fund 30 64,017 65,917 196,515 178,733 Other charges 31 - 24,477 33,059 51,926 Total non mark-up / interest expenses 5,001,435 3,948,464 14,035,614 11,005,658 Profit before credit loss allowance 3,267,253 3,800,230 9,437,189 9,754,553 Credit loss allowance / provisions and write offs - net 32 130,409 570,285 (192,036) 1,317,328 Extra ordinary / unusual items - - - - PROFIT BEFORE TAXATION 3,136,844 3,229,945 9,629,225 8,437,225 Taxation 33 1,623,523 1,611,884 4,912,403 4,292,509 PROFIT AFTER TAXATION 1,513,321 1,618,061 4,716,822 4,144,716 Basic / Diluted earnings per share 34 1.3727 1.4677 4.2784 3.7595| Mark-up / Return / Interest earned | 24 | 31,002,463 | 25,917,210 | 87,903,583 | 69,544,617 | | :---: | :---: | :---: | :---: | :---: | :---: | | Mark-up / Return / Interest expensed | 25 | 24,352,841 | 19,940,622 | 69,655,516 | 53,444,048 | | Net mark-up / Interest income | | 6,649,622 | 5,976,588 | 18,248,067 | 16,100,569 | | NON MARK-UP / INTEREST INCOME | | | | | | | Fee and commission income | 26 | 1,082,730 | 844,413 | 3,152,052 | 2,191,752 | | Dividend income | | - | 23,970 | 113,386 | 169,342 | | Foreign exchange income | | 543,124 | 872,478 | 1,628,970 | 2,318,013 | | Gain / (loss) on securities - net | 27 | $(37,671)$ | 19,175 | 250,927 | $(87,681)$ | | Net gains / (loss) on derecognition of financial assets measured at amortised cost | | - | - | - | - | | Other income | 28 | 30,883 | 12,070 | 79,401 | 68,216 | | Total non mark-up / interest Income | | 1,619,066 | 1,772,106 | 5,224,736 | 4,659,642 | | Total income | | 8,268,688 | 7,748,694 | 23,472,803 | 20,760,211 | | NON MARK-UP / INTEREST EXPENSES | | | | | | | Operating expenses | 29 | 4,937,418 | 3,858,070 | 13,806,040 | 10,774,999 | | Workers Welfare Fund | 30 | 64,017 | 65,917 | 196,515 | 178,733 | | Other charges | 31 | - | 24,477 | 33,059 | 51,926 | | Total non mark-up / interest expenses | | 5,001,435 | 3,948,464 | 14,035,614 | 11,005,658 | | Profit before credit loss allowance | | 3,267,253 | 3,800,230 | 9,437,189 | 9,754,553 | | Credit loss allowance / provisions and write offs - net | 32 | 130,409 | 570,285 | $(192,036)$ | 1,317,328 | | Extra ordinary / unusual items | | - | - | - | - | | PROFIT BEFORE TAXATION | | 3,136,844 | 3,229,945 | 9,629,225 | 8,437,225 | | Taxation | 33 | 1,623,523 | 1,611,884 | 4,912,403 | 4,292,509 | | PROFIT AFTER TAXATION | | 1,513,321 | 1,618,061 | 4,716,822 | 4,144,716 | | Basic / Diluted earnings per share | 34 | 1.3727 | 1.4677 | 4.2784 | 3.7595 |
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements.
附件附注 1 至 44 是本简明临时财务报表的组成部分。
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任
Quarter Ended 截至季度 Nine Months Ended 截至九个月
30 September 2024 30  September  2024 {:[30" September "],[2024]:}\begin{aligned} & 30 \text { September } \\ & 2024 \end{aligned} 30 September 2023 ------- (Rupees 30  September  2023 ------- (Rupees  {:[30" September "],[2023],["------- (Rupees "]:}\begin{gathered} 30 \text { September } \\ 2023 \\ \text {------- (Rupees } \end{gathered}

2024 年 9 月 30 日（单位：千美元） --------
30 September 2024
in ‘000) --------
30 September 2024 in ‘000) --------| 30 September 2024 | | :--- | | in ‘000) -------- |
 30 Septembe 2023 30  Septembe  2023 {:[30" Septembe "],[2023]:}\begin{gathered} 30 \text { Septembe } \\ 2023 \end{gathered}
Profit after taxation for the period
本期税后利润		 1,513,321 1,618,061 4,716,822 4,144,716
Other comprehensive income / (loss)
其他综合收益/（亏损）
Items that may be reclassified to profit and loss account in subsequent periods:
可能在以后各期重新归入损益表的项目：
Movement in surplus on revaluation of debt investments through FVOCI - net of tax
通过 FVOCI 重估债务投资的盈余变动 - 扣除税项		 1,879,529 - 2,074,748 -
Movement in surplus on revaluation of investments net of tax
投资重估盈余变动（扣除税项		 - 886,672 - 925,311
Items that will not be reclassified to profit and loss account in subsequent periods:
以后各期不会重新分类到损益表的项目：
Movement in deficit on revaluation of equity investments net of tax
股权投资重估赤字变动（扣除税项		 5,733 - ( 65 , 580 ) ( 65 , 580 ) (65,580)(65,580) -
Movement in surplus on revaluation of property and equipment - net of tax
财产和设备重估盈余变动 - 扣除税项		 - - - ( 142 , 098 ) ( 142 , 098 ) (142,098)(142,098)
Movement in surplus on revaluation of non-banking assets - net of tax
非银行资产重估盈余变动--税后净额		 - - - ( 6 , 929 ) ( 6 , 929 ) (6,929)(6,929)
Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations
适用税率变化对重新计量设定受益义务收益的影响		 - - 5,900
5,733 - ( 65 , 580 ) ( 65 , 580 ) (65,580)(65,580) ( 143 , 127 ) ( 143 , 127 ) (143,127)(143,127)
Total comprehensive income
综合收入共计		 3,398,583 2,504,733 6,725,990 4,926,900
Quarter Ended Nine Months Ended "30 September 2024" "30 September 2023 ------- (Rupees " "30 September 2024 in ‘000) --------" "30 Septembe 2023" Profit after taxation for the period 1,513,321 1,618,061 4,716,822 4,144,716 Other comprehensive income / (loss) Items that may be reclassified to profit and loss account in subsequent periods: Movement in surplus on revaluation of debt investments through FVOCI - net of tax 1,879,529 - 2,074,748 - Movement in surplus on revaluation of investments net of tax - 886,672 - 925,311 Items that will not be reclassified to profit and loss account in subsequent periods: Movement in deficit on revaluation of equity investments net of tax 5,733 - (65,580) - Movement in surplus on revaluation of property and equipment - net of tax - - - (142,098) Movement in surplus on revaluation of non-banking assets - net of tax - - - (6,929) Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations - - 5,900 5,733 - (65,580) (143,127) Total comprehensive income 3,398,583 2,504,733 6,725,990 4,926,900| | Quarter Ended | | Nine Months Ended | | | :---: | :---: | :---: | :---: | :---: | | | $\begin{aligned} & 30 \text { September } \\ & 2024 \end{aligned}$ | $\begin{gathered} 30 \text { September } \\ 2023 \\ \text {------- (Rupees } \end{gathered}$ | 30 September 2024 <br> in ‘000) -------- | $\begin{gathered} 30 \text { Septembe } \\ 2023 \end{gathered}$ | | Profit after taxation for the period | 1,513,321 | 1,618,061 | 4,716,822 | 4,144,716 | | Other comprehensive income / (loss) | | | | | | Items that may be reclassified to profit and loss account in subsequent periods: | | | | | | Movement in surplus on revaluation of debt investments through FVOCI - net of tax | 1,879,529 | - | 2,074,748 | - | | Movement in surplus on revaluation of investments net of tax | - | 886,672 | - | 925,311 | | Items that will not be reclassified to profit and loss account in subsequent periods: | | | | | | Movement in deficit on revaluation of equity investments net of tax | 5,733 | - | $(65,580)$ | - | | Movement in surplus on revaluation of property and equipment - net of tax | - | - | - | $(142,098)$ | | Movement in surplus on revaluation of non-banking assets - net of tax | - | - | - | $(6,929)$ | | Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations | | - | - | 5,900 | | | 5,733 | - | $(65,580)$ | $(143,127)$ | | Total comprehensive income | 3,398,583 | 2,504,733 | 6,725,990 | 4,926,900 |
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements.
附件附注 1 至 44 是本简明临时财务报表的组成部分。
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任
Note 备注

CASH FLOWS FROM OPERATING ACTIVITIES
经营活动的现金流量

Profit before taxation 税前利润
Less: dividend income 减：股息收入
Adjustments: 调整：
Net mark-up / Interest income
净加价/利息收入
Depreciation 折旧
Depreciation on right-of-use assets
使用权资产折旧
Amortisation 摊销
Depreciation on non-banking assets
非银行资产折旧
Finance charge on lease liability against right-of-use assets
使用权资产租赁负债的融资支出
Gain on termination of lease
终止租赁收益
Credit loss allowance and write offs - net
贷方损失备抵和注销 - 净额
Gain on sale of property and equipment - net
出售财产和设备收益 - 净额
Gain on sale of non-banking assets - net
出售非银行资产收益 - 净额
Workers welfare fund 工人福利基金
Unrealised gain on revaluation of investments measured at FVTPL
以公允价值计量且其变动计入收益的投资重估未实现收益
Decrease in operating assets
业务资产减少
Lendings to financial institutions
向金融机构贷款
Securities measured at FVTPL
以 FVTPL 衡量的证券
Advances 预付款
Others assets (excluding advance taxation and mark-up receivable)
其他资产（不包括预收税款和应收加价款）
Increase / (decrease) in operating liabilities
业务负债增加/（减少
Bills payable 应付票据
Borrowings from financial institutions
金融机构借款
Deposits 存款
Other liabilities (excluding mark-up payable)
其他负债（不包括应付加价）
Mark-up / Interest received
加价/已收利息
Mark-up / Interest paid 加价/已付利息
Income taxes paid 已付所得税
Net cash flow generated from operating activities
运营活动产生的净现金流量

CASH FLOWS FROM INVESTING ACTIVITIES
投资活动的现金流量

Net Investments in securities measured at FVOCI
按固定收益资本成本计量的证券投资净额
Net investments in amortized cost securities
摊余成本证券投资净额
Dividends received 收到的股息
Investments in property and equipment
财产和设备投资
Proceeds from sale of non-banking assets
出售非银行资产的收益
Proceeds from sale of property and equipment
出售财产和设备所得
Net cash flow used in investing activities
用于投资活动的净现金流量

CASH FLOWS FROM FINANCING ACTIVITIES
来自融资活动的现金流量

Payments of subordinated debt
偿还次级债
Payments of lease obligations against right-of-use assets
以使用权资产支付租赁债务
Dividend paid 已付股息
Net cash flow used in financing activities
用于融资活动的净现金流量

Increase in cash and cash equivalents
现金及现金等价物增加额

Impact of ECL on adoption of IFRS 9 on cash and cash equivalents
采用《国际财务报告准则》第 9 号时的电子现金流量对现金及现金等价物的影响
Cash and cash equivalents at the beginning of the period
期初现金及现金等价物
Cash and cash equivalents at end of the period
期末现金及现金等价物
2024
2023
--------(Rupees in '000)-------
-------- （单位：千卢比） -------
qquad\qquad
9,629,225 8,437,225
113,386 169,342
9,515,839 8,267,883
( 18 , 248 , 067 ) ( 18 , 248 , 067 ) (18,248,067)(18,248,067) ( 16 , 100 , 569 ) ( 16 , 100 , 569 ) (16,100,569)(16,100,569)
961,311 624,540
769,728 665,527
117,275 163,686
10,639 2,431
651,968 461,695
( 2 , 445 ) ( 2 , 445 ) (2,445)(2,445) ( 11 , 348 ) ( 11 , 348 ) (11,348)(11,348)
( 192 , 036 ) ( 192 , 036 ) (192,036)(192,036) 1,317,328
( 40 , 012 ) ( 40 , 012 ) (40,012)(40,012) ( 22 , 584 ) ( 22 , 584 ) (22,584)(22,584)
( 1 , 741 ) ( 1 , 741 ) (1,741)(1,741) -
196,515 178,733
( 199 , 101 ) ( 199 , 101 ) (199,101)(199,101) ( 7 , 678 ) ( 7 , 678 ) (7,678)(7,678)
( 15 , 975 , 966 ) ( 15 , 975 , 966 ) (15,975,966)(15,975,966) ( 12 , 728 , 239 ) ( 12 , 728 , 239 ) (12,728,239)(12,728,239)
( 6 , 460 , 127 ) ( 6 , 460 , 127 ) (6,460,127)(6,460,127) ( 4 , 460 , 356 ) ( 4 , 460 , 356 ) (4,460,356)(4,460,356)
( 5 , 940 , 737 ) ( 5 , 940 , 737 ) (5,940,737)(5,940,737) 36,504,662
( 11 , 622 , 135 ) ( 11 , 622 , 135 ) (11,622,135)(11,622,135) ( 44 , 298 , 290 ) ( 44 , 298 , 290 ) (44,298,290)(44,298,290)
6,245,178 24,369,960
48,127,555 ( 6 , 611 , 578 ) ( 6 , 611 , 578 ) (6,611,578)(6,611,578)
36,809,861 9,964,755
( 2 , 384 , 166 ) ( 2 , 384 , 166 ) (2,384,166)(2,384,166) ( 269 , 830 ) ( 269 , 830 ) (269,830)(269,830)
( 10 , 603 , 398 ) ( 10 , 603 , 398 ) (10,603,398)(10,603,398) ( 51 , 747 , 907 ) ( 51 , 747 , 907 ) (51,747,907)(51,747,907)
62,171,982 100,834,723
7,179,374 6,370,818
56,363,792 55,187,804
78,736,345 63,381,319
( 68 , 766 , 154 ) ( 68 , 766 , 154 ) (68,766,154)(68,766,154) ( 49 , 566 , 248 ) ( 49 , 566 , 248 ) (49,566,248)(49,566,248)
( 6 , 987 , 204 ) ( 6 , 987 , 204 ) (6,987,204)(6,987,204) ( 3 , 767 , 754 ) ( 3 , 767 , 754 ) (3,767,754)(3,767,754)
89,696,513 70,739,519
(64,440,658) 1,605,630
( 7 , 554 , 245 ) ( 7 , 554 , 245 ) (7,554,245)(7,554,245) ( 47 , 237 , 515 ) ( 47 , 237 , 515 ) (47,237,515)(47,237,515)
113,386 169,342
( 5 , 405 , 009 ) ( 5 , 405 , 009 ) (5,405,009)(5,405,009) (2,769,285)
175,000 -
43,971 25,048
9,629,225 8,437,225 113,386 169,342 9,515,839 8,267,883 (18,248,067) (16,100,569) 961,311 624,540 769,728 665,527 117,275 163,686 10,639 2,431 651,968 461,695 (2,445) (11,348) (192,036) 1,317,328 (40,012) (22,584) (1,741) - 196,515 178,733 (199,101) (7,678) (15,975,966) (12,728,239) (6,460,127) (4,460,356) (5,940,737) 36,504,662 (11,622,135) (44,298,290) 6,245,178 24,369,960 48,127,555 (6,611,578) 36,809,861 9,964,755 (2,384,166) (269,830) (10,603,398) (51,747,907) 62,171,982 100,834,723 7,179,374 6,370,818 56,363,792 55,187,804 78,736,345 63,381,319 (68,766,154) (49,566,248) (6,987,204) (3,767,754) 89,696,513 70,739,519 (64,440,658) 1,605,630 (7,554,245) (47,237,515) 113,386 169,342 (5,405,009) (2,769,285) 175,000 - 43,971 25,048| 9,629,225 | 8,437,225 | | :---: | :---: | | 113,386 | 169,342 | | 9,515,839 | 8,267,883 | | $(18,248,067)$ | $(16,100,569)$ | | 961,311 | 624,540 | | 769,728 | 665,527 | | 117,275 | 163,686 | | 10,639 | 2,431 | | 651,968 | 461,695 | | $(2,445)$ | $(11,348)$ | | $(192,036)$ | 1,317,328 | | $(40,012)$ | $(22,584)$ | | $(1,741)$ | - | | 196,515 | 178,733 | | $(199,101)$ | $(7,678)$ | | $(15,975,966)$ | $(12,728,239)$ | | $(6,460,127)$ | $(4,460,356)$ | | $(5,940,737)$ | 36,504,662 | | $(11,622,135)$ | $(44,298,290)$ | | 6,245,178 | 24,369,960 | | 48,127,555 | $(6,611,578)$ | | 36,809,861 | 9,964,755 | | $(2,384,166)$ | $(269,830)$ | | $(10,603,398)$ | $(51,747,907)$ | | 62,171,982 | 100,834,723 | | 7,179,374 | 6,370,818 | | 56,363,792 | 55,187,804 | | 78,736,345 | 63,381,319 | | $(68,766,154)$ | $(49,566,248)$ | | $(6,987,204)$ | $(3,767,754)$ | | 89,696,513 | 70,739,519 | | (64,440,658) | 1,605,630 | | $(7,554,245)$ | $(47,237,515)$ | | 113,386 | 169,342 | | $(5,405,009)$ | (2,769,285) | | 175,000 | - | | 43,971 | 25,048 |
( 77 , 067 , 555 ) ( 77 , 067 , 555 ) (77,067,555)(77,067,555)
(800)
( 1 , 379 , 800 ) ( 1 , 379 , 800 ) (1,379,800)(1,379,800)
( 4 , 617 , 082 ) ( 4 , 617 , 082 ) (4,617,082)(4,617,082)
( ( 5 , 997 , 682 ) ( 5 , 997 , 682 ) (5,997,682)(5,997,682)
6,631,276
( 1 , 165 ) ( 1 , 165 ) (1,165)(1,165)
43,740,403
50,370,514
25,048
( 48 , 206 , 780 ) ( 48 , 206 , 780 ) (48,206,780)(48,206,780)
( 800 ) ( 800 ) (800)(800)
( 650 , 590 ) ( 650 , 590 ) (650,590)(650,590)
( 1 , 094 , 215 ) ( 1 , 094 , 215 ) (1,094,215)(1,094,215)
(800) (650,590) (1,094,215)| $(800)$ | | ---: | | $(650,590)$ | | $(1,094,215)$ |
( 1 , 745 , 605 ) ( 1 , 745 , 605 ) (1,745,605)(1,745,605)
20 , 787 , 134 20 , 787 , 134 20,787,13420,787,134
-
27 , 921 , 618 27 , 921 , 618 27,921,61827,921,618
48 , 708 , 752 48 , 708 , 752 48,708,75248,708,752
"(800) (650,590) (1,094,215)" (1,745,605) 20,787,134 - 27,921,618 48,708,752| $(800)$ <br> $(650,590)$ <br> $(1,094,215)$ | | ---: | | $(1,745,605)$ | | $20,787,134$ | | - | | $27,921,618$ | | $48,708,752$ |
8,437,225
169,342
8,267,883
624,540
665,527
63,686
461,695
( 11 , 348 ) ( 11 , 348 ) (11,348)(11,348)
( 22 , 584 ) ( 22 , 584 ) (22,584)(22,584)
178,733
( 7 , 678 ) ( 7 , 678 ) (7,678)(7,678)
( 12 , 728 , 239 ) ( 4 , 460 , 356 ) ( 12 , 728 , 239 ) ( 4 , 460 , 356 ) ((12,728,239))/((4,460,356))\frac{(12,728,239)}{(4,460,356)}
36,504,662
( 44 , 298 , 290 ) ( 44 , 298 , 290 ) (44,298,290)(44,298,290)
到
6 , 611 , 578 ) 6 , 611 , 578 ) 6,611,578)6,611,578)
9 , 964 , 755 9 , 964 , 755 9,964,7559,964,755
(269,830)
51,747,907)
00,834,723
55,187,804
63,381,319
49,566,248
( 3 , 767 , 754 ) 70 , 739 , 519 ( 3 , 767 , 754 ) 70 , 739 , 519 ((3,767,754))/(70,739,519)\frac{(3,767,754)}{70,739,519}
1,605,630
( 47 , 237 , 515 ) ( 47 , 237 , 515 ) (47,237,515)(47,237,515)
169,342
769,285
(800)
( 650 , 590 ) ( 650 , 590 ) (650,590)(650,590)
( 1 , 745 , 605 ) ( 1 , 745 , 605 ) (1,745,605)(1,745,605)
20,787,134
27,921,618
48,708,752
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements.
附件附注 1 至 44 是本简明临时财务报表的组成部分。
Amin A. Feerasta 阿明-费拉斯塔
Chairman 主席
Muhtashim Ahmad Ashai 穆赫塔西姆-艾哈迈德-阿斯海
President & Chief Executive Officer
总裁兼首席执行官
Mirza Zafar Baig 米尔扎-扎法尔-拜格
Chief Financial Officer 首席财务官
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任

Opening balance as at 1 January 2023 (Audited)
截至 2023 年 1 月 1 日的期初余额（已审计）

Profit after taxation for the nine months ended 30 September 2023
截至 2023 年 9 月 30 日的九个月的税后利润
Other comprehensive income for the nine months ended 30 September 2023 - net of tax
截至 2023 年 9 月 30 日九个月的其他综合收益--税后净额
  • Movement in surplus on revaluation of investments - net of tax
    投资重估盈余变动--税后净额
  • Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations
    适用税率变化对重新计量设定受益义务收益的影响
  • Movement in surplus on revaluation of property and equipment - net of tax - Movement in surplus on revaluation of non-banking assets - net of tax
    财产和设备重估盈余变动 - 税项净额 - 非银行资产重估盈余变动 - 税项净额
Transfer to statutory reserve
转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax
从资产重估盈余转入未分配利润--税后净额

Transaction with owners, recorded directly in equity
与所有者的交易，直接计入权益

Final cash dividend for the year ended 31 December 2022 at Re. 1.00 per share Balance as at 30 September 2023
截至 2022 年 12 月 31 日的年度末期现金股息为每股 1.00 Re.截至 2023 年 9 月 30 日的余额
Profit after taxation for the quarter ended 31 December 2023
截至 2023 年 12 月 31 日的季度税后利润
Other comprehensive income for the quarter ended 31 December 2023 - net of tax - Movement in surplus on revaluation of investments - net of tax
截至 2023 年 12 月 31 日的季度其他综合收入--税后净额 -投资重估盈余变动--税后净额
  • Remeasurement loss on defined benefit obligations - net of tax
    设定受益义务的重新计量损失--税后净额
  • Movement in surplus on revaluation of property and equipment - net of tax
    财产和设备重估盈余变动 - 扣除税项
  • Movement in surplus on revaluation of non-banking assets - net of tax
    非银行资产重估盈余变动--税后净额
Transfer to statutory reserve
转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax Balance as at 31 December 2023
从资产重估盈余转入未分配利润--扣除税款 截至 2023 年 12 月 31 日的余额
Impact of reclassification on adoption of IFRS 9 - net of tax (note 4.2.9)
采用《国际财务报告准则》第 9 号时重新分类的影响--税后净额（附注 4.2.9）
Impact of adoption of IFRS 9 - net of tax (note 4.2.9)
采用《国际财务报告准则》第 9 号的影响--税后净额（附注 4.2.9）
Balance as at 1 January 2024 after adoption of IFRS 9
采用《国际财务报告准则》第 9 号后截至 2024 年 1 月 1 日的余额
Profit after taxation for the nine months ended 30 September 2024
截至 2024 年 9 月 30 日的九个月的税后利润
Other comprehensive income for the nine months ended 30 September 2024 - net of tax
截至 2024 年 9 月 30 日九个月的其他综合收益--税后净额
  • Movement in surplus on revaluation of investments in debt instruments - net of tax - Movement in deficit on revaluation of investments in equity instruments - net of tax
    债务工具投资重估盈余变动 - 税项净额 - 权益工具投资重估赤字变动 - 税项净额
Transfer to statutory reserve
转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax Transfer from surplus on revaluation of assets to unappropriated proft on disposal - net of tax
从资产重估盈余转入未分配利润--税项净额 从资产重估盈余转入未分配处置盈余--税项净额
Transaction with owners, recorded directly in equity
与所有者的交易，直接计入权益
Final cash dividend for the year ended 31 December 2023 at Rs. 3.00 per share Interim cash dividend for the half year ended 30 June 2024 at Rs. 1.25 per share
截至 2023 年 12 月 31 日的年度末期现金股息为每股 3.00 卢比 截至 2024 年 6 月 30 日的半年度中期现金股息为每股 1.25 卢比
Balance as at 30 September 2024
截至 2024 年 9 月 30 日的余额
 股本
Share
capital
Share capital| Share | | :---: | | capital |

法定储备金(a)
Statutory
reserve
(a)
Statutory reserve (a)| Statutory | | :---: | | reserve | | (a) |

重估资产盈余/（赤字
Surplus / (deficit) on
revaluation of
Surplus / (deficit) on revaluation of| Surplus / (deficit) on | | :---: | | revaluation of |

未分配利润 (b)
Unappro-
priated
profit (b)
Unappro- priated profit (b)| Unappro- | | :---: | | priated | | profit (b) |
 Total 总计
Investments 投资

设备/非银行资产
Equipment / Non
Banking Assets
Equipment / Non Banking Assets| | | :---: | | Equipment / Non | | Banking Assets |
"Share capital" "Statutory reserve (a)" "Surplus / (deficit) on revaluation of" "Unappro- priated profit (b)" Total Investments " Equipment / Non Banking Assets" | Share <br> capital | Statutory <br> reserve <br> (a) | Surplus / (deficit) on <br> revaluation of | | Unappro- <br> priated <br> profit (b) | Total | | :---: | :---: | :---: | :---: | :---: | :---: | | | | Investments | <br> Equipment / Non <br> Banking Assets | | |
(Rupees in '000) (单位：千卢比）
11 , 024 , 636 3 , 917 , 964 ( 2 , 916 , 231 ) 2 , 132 , 027 6 , 987 , 795 21 , 146 , 191 11 , 024 , 636 3 , 917 , 964 ( 2 , 916 , 231 ) 2 , 132 , 027 6 , 987 , 795 21 , 146 , 191 {:[11","024","636,3","917","964,(2","916","231),2","132","027,6","987","795,21","146","191]:}\begin{array}{llllll}11,024,636 & 3,917,964 & (2,916,231) & 2,132,027 & 6,987,795 & 21,146,191\end{array}
- - - - 4 , 144 , 716 4 , 144 , 716 4,144,7164,144,716 4 , 144 , 716 4 , 144 , 716 4,144,7164,144,716
- - 925,311 - - 925,311
- - - - 5,900 5,900
- - - ( 142 , 098 ) ( 142 , 098 ) (142,098)(142,098)