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Auditors'Report

Nar-ne of O ie.-t

ASIA II\SURANCB LIMITED

for the year ended 3 1 Decembe r 2016

Pmfi,qs 6$t-'ttft

Pinaki & Company

AHSANDEL L, 2lA, Mymensingh Rood (2nd Floor), Shohbog, Dhoko-1000, Bonglodesh

Iel # 966-0944,966-5095, Fox # 88-02-9672726 E-moil : pinoki_co@yohoo,com

Fm-fr,qe (ml='ttft

Pinaki & Company

ChanEened Accountants

AUDITORS'REPORT

TO THE SHAREHOLDERS OF ASIA INSURANCE LIMITED

We have audited the accompanying Financial Statements of Asia Insurance Limited which comprise of the

Statement of Financial position as at 31 December 2016, Profit and Loss Appropriation Account,

Statement of Profit or Loss and Other Comprehensive Income, the related Revenue Accounts, Statement

of Cash Flows aird Statement of Changes in Equrty for the year then ended and a summary of the

significant accounting policies and other explanatory information'

Management's Responsibility for the Financial Statements

Management

of Asia Insurance Limited is responsible for the preparation and fair presentation of these

Financial Statements of the Insurance Company in accordance with the Bangladesh Financial Reporting

Standards (BFRSs), the Companies Act 1994, the Insurance Rules 1958, Insurance Act 2010, the Securities and Exchange rules 1987, Rules and Regulations issued by the Insurance Development & Regulatory Authority (IDRA) and other applicable laws and regulations. Those responsibilities include

designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial staternents that are free from material misstatements, whether due to fraud or error; selecting

and applying appropriate accounting policies; and making lc.counting estimateithat are reasonable in the

circumstances.

Auditors' ResponsibilitY Our responsibility is to express an opinion on these Financial Statements based on our audit' We have

conducted our audit in accordance with the Bangladesh Standards on Auditing (BSAs). Those standards

require that we comply with relevant ethical requirements and plan and perform the audit in order to obtain reasonable assurance about whether the Financial Statements are free from material misstatements.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

Financial Statements. The procedures selected depend on the Auditor's judgment, including the

assessment of the risk of material misstatement of the Financial Statements, whether due to fraud or error.

In making those risk assessments; we consider internal control relevant to the entity's preparation and fair

presentation of the Financial Statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's Internal

Control. An audii also includes evaluating the appropriateness of accounting policies used and the

reasonableness of accounting estimates made by management, as well as evaluating the overall

presentation of the Financial Statements.

r;

AHSANDELL, 2,/A, Mymensingh Rood (2nd Floor), shohbog, Dhoko-1000, Bonglodesh

Iel#966-0944,966-5095,E-ioil:pinoki-co@yohoo.com Fox#88-02-9672726,Mobi|e#01711-364850,01211-106302

Fmfr qs mtsttft

Pinaki & Company

Chantened Accountants

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our

audit opinion.

Opinion

In our opinion,

Standards

the Financial Statements prepared in accordance with the Bangladesh Financial Reporting

(BFRSs), give a true and fair view of the Financial Position of Asia Insurance Limited as at 31

December 2016 and the results of the Financial Performance and the Cash Flows for the year then ended

and comply with the Companies Act 1994, the Insurance Act 2010, lnsurance Rules 1958, the Securities and Exchange Rules 1987 and the other applicable laws and regulations.

We further report that:

  • a. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit and made due verification thereof;

  • b. In our opinion, proper books of accounts as required by law have been kept by the Company so far as it appeared from our examination of those books and proper returns adequate for the purpose of our audit have been received from the branches not visited by us;

  • c. The Company's Statement of Financial Position, Profit and Loss Appropriation Account, Statement of Profit or Loss and Other Comprehensive Income and Cash Flows dealt with by the report are in agreement with the books of accounts and returns;

  • d. The expenditures incurred were solely for the purpose o{the

  • e. As per Section-63(2) of the lnsurance Act2010 as

Company's business;

'arnended,

we certiff that to the best of our

knowledge and belief and according to the information and explanations given to us, all expenses of

management wherever incurred and whether incurred directly or indirectly, in respect of insurance business of the Company transacted in Bangladesh during the year under report have been duly

debited to the related revenue accounts and the Profit or Loss Account of the Company; and

  • f. As per Regulation-1l of Part-l of the Third Schedule of the Insurance Act i938 as amended in 2010, we certiff that to the best of our information and as shown by its books, the Company during the year under report has not paid any person any commission in any form outside Bangladesh in

respect of its business re-insurance abroad.

  • g. The information and explanations required by us have been received and found to be satisfactory;

  • h. The Company has complied with relevant laws and regulations pertaining to reserves'

Date : 30th March 2017

?r*,*u

PINAKT & COMPANY

Chartered Accountants

AHSANDELL, 2/A, Mymensingh Rood (2nd Floor), shohbog,

Iel # 966-0944,966-5095, E-moil : pinoki-coQohoo.com

Dhoko-l000, Bonglodesh

Fox # 88O2-9672726, Mobile # O1711-364850, 0l7l 1-106302

j:

Canitnl and Liabilities

Shnreholcler's Equity & Liabilities

Authorized Cnpital:

100,000,000 Ordinary Shares of Tk.10.00 each

Issued, Subscribed & Paid up Capital:

47,069,858 Ord. Shares of l'k. 10.00 each

Share premiurn

Reserve for ContingencY Accounts:

Reserve lor E,xceptional l-osses General I{eserve

Profit & Loss Appropriation Account

Lease Liabilities

Current MaturitY

Long Term N'laturitY

Balancc of Fund & Accounts:

Fire lnsurance Revenue Account Marine Cargo lnsttrance Revenue Account Marine l-lull Insurance Revenue Account N,lotor lnsurance Revenue Accoutlt Misc. Itrsurance Revenue Accottllt

Liabilities & Provisions:

Estimated Liability in respect of outstanding claims whether due or intimated

Amount due to other Persolls or

bodies carryir.rg ott insurance business

Deposit Premium

Sundry Creditors

Deferred Tax

Provision for Taxation

Asia Insurance Limited.

Statement of Financial Position

as at 31 December 2016

Amount in Taka

Notes

2016 ll

zots

 

Restated

2

1,000,000,000 1,000,000,000

470,698,580

470,698,580

I 16,288,920

r 16,288,920

253,700,379 226,573,444

5

200,273,532

17 5,273 ,532

6

4,77 | ,100

3,771,100

7

48,655 ,7 47

47,528,812

128,602,168

123,421,407

44,er

r,o8e ll

:r,s+r,r+t

ss,427,983 ll

St,ZSZ,itS

1 ,247 .e t4

ll

zs l.++ a

16,244,92211 11,165,962

10.770.261 ll

t+.za;.ls t

l0

68,548,851

68,564,073

1t

217,059,559

220,127,361

l2

70,323,463

59,3 79,560

  • 13 63,006,41 9

 

4t ,001,143

14

381,603

1,668,401

  • 15 2t8,456,218

 

193,33s,3 l8

Shahecn Chie I Executive Ofllcer

Abul Bashar Chol'dh

Director

Date: J0 )larch 2017

Dhaka

Signed us per unne;g/ report on even date

ATam

Vice Cl-rairman

Yussuf ."\bdullah

{

IIirrun, IiC,\

Chairman

?rr**u,

Pinahi

&

ComPanY

Chartered Accountants

Page-0 1

:\

,j\.

Property and Assets

Non-Current Assets:

I nveslment:

Statutory Deposit rvith Bangladesh Bank (Governtrent TreasurY Bond)

Investnlent in Shares

Property, Plant and EquiPrrTent:

(At cost less depreciation)

Current Assets:

Interest, Diviclends & Rent

Outstanding:

Accrued Interest

Anrount due fi'otn other persoll or

bodies oarrying on iusurance busitress Sundry Debtors

Advance, Deposit and PrePaYments

Security Deposit

Fixed Deposit rvith Banks

Stock of Printing, Stationery & Stamp

Cash and Cash Equivalents:

Cash on Hand & with Banks

Asia Insurance Limited.

Statement of Financial Position

Notes

l6

asat3l December20l6

Amount

2016

in Taka

ll

zots

  • 17 204,646,718

38,426,916

  • 18 22,184,794

  • 19 261,324,511

  • 20 48,997,6'72

2l

229,193,751

  • 22 2,274,293

  • 23 622,217,163

  • 24 418,092

25,098,508

210,441,61 8

48,412,672

349,831,479

2,224,293

641 ,730,291

616,524

  • 25 38,57 4,016

1 8,66 I ,3 84

Signed us per annexed report on even dule

NId. Imam Shahecn

Chief ExecLrtive Offi cer

Director

Date: 30 llarch 2017

Dhaka

Page-02

-n

%

Yussu f Abdulta.h I Iaru n, 6-CA

Chairnrarr

P,;^,U

Pinaki & CompanY

Chartered Accountants

Asia Insurance Limited.

Profit and Loss Appropriation Account

for the year ended 3l Decernber 2016

Particulars

Notes ll

arount in Taka

 

2ot6

ll

zots

Balance brought Ibrrvard liom previous )'ear

 

47.528.812

54.5,13,02.1

Capital Gain on Sale of Irixcd Asscts

29

t,730,379

Net Profit during the ycar

98,800,516

78,1 5,1,004

(tlrought lbrrvard liorr Prolit & l.oss Acoount)

Taka

.Appropriation

Provision lbr l-axiitiort

 

24,861.34-1

20,834.803

I'rovision lbr

Taxation Capital Cain (15%)

)io

<i?

Prtlvisiort lbr Dt'lcrrctl 'l'tx

 

( 1,286,798)

283.i71

Reservc fbr Exccptional l,osses

25,000,000

I 5,000.000

Ileserve 1br Cratuity

2,500,000

General I{eset ve Cost of G'l'B Purchascs

 

1,000,000

r,980,3 84

Dividend(Casli-20 I 5 @ I 0%)

47,069,858

47,069,858

Balance translbrred to Balancc Sheet

48,655,747

17,528,812

Earnings per share (EPS)

1.63

t.2t

Weighted average No. of outstanding shares.

47,069,858

47,069,858

Sigted as per anneted reporl on even dale

Date: 30 i\Iarch 2017 Dhaka

Page-03

?,**U

Pinaki & Company

Chartered Accountants

Asia Insurance Limited Statement of Profit or Loss and Other Comprehensive Income

for the year ended 31 December 2016

Particulars

Notes

Amount in Taka

 
 

2016 ll

20rs

 

Interest & Dividends

(Not-applicable to any particular Fund or Account)

Interest dividend & Rent

  • 26 73,6t0,626

60,937,378

 

Misce. Income

  • 27 82,751

 

58,230

Profit on Sale of Share

  • 28 7,227,285

236,s43

Profi t/(Loss)transferred from :

64,462,782

42,134,165

 

Fire Insurance Revenue Account

Marine Cargo Insurance Revenue Account Marine Hull Insurance Revenue Account Motor Insurance Revenue Account

'Do.l

  • I
    I

I I

zz sos.ssr ll

6t.ijs.7or I

raz,re

I

2,932,2s3 |

tr,t,oo,rll

7,40r,899

ll

ll

Misce. Insurance Revenue Account

r+,zzr,oss

s,s+o,osz I

'otal

Taka ll

132.710,196

Expenses of Management

(Not applicable to any particular Fund or Account )

Advertisement & Promotional Expenses

Audit Fee

Legal Fee Directors Fee Donation & Subscription

F'ecs & Charges

Renerval & Registration Fee

Lease Finance Cost AGM & Cont-erence Expenses

Depreciation Adiustment of VAT payments

Provisior-r for Incentive

Provision fbr diminution value of Shares

Net Profrt (Transferred to Profit & Loss

Account

Date: 30 March 2017 Dhaka

Page-04

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8,801,660

trr8r4{Tur.4q

r9s-s00 ll

zrs.eso ll

aos.ezs ll

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r,:ss,zor ll

2,486,4fi

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143-750 I

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48l.loo

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1,567,6e6

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2.213.s4s I

7,528,715

oro,oso ll

sqa,qtq I

13,883,408 7,0s3,711

14,678,159

8,500,000

2,500,000

(1 1,953,547) 20,803,133

98,800,516

78,154,004

Signed as per annexed report on even dale

f./rj

Yussuf Abdullah Harun, f,'CA

Chairman

P^-o*

Pinaki & Company

Chartered Accountants

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