NBL Corporate Disclosure — 25 May 2014

(continuation of news of NBL): Bangladesh Bank vide letter No. DOS(SR)1153/161/2014-37 dated 04.02.2014 has approved for deferral of provision and to keep Tk. 5.00 crore in 2013 and rest of Tk. 82.18 crore will be made in 2014 on quarterly basis. Note 2.6.3 states: Investment Investments are classified broadly in three categories and accounted for as under. (a) Held to maturity Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the NBL's management has the intention and ability to hold to maturity. If the bank were to sell other than an insignificant amount of held-to-maturity assets, the entire category would be reclassified as available for sale. (cont.-6)