Cost of Fund (COF) Calculation

Agrani Bank PLC – Internal Practice Summary

✅ When waiver/reduction is usually considered +

To recover principal from long overdue / classified loans
To settle cases where borrower is paying but cannot bear full penal interest
To close legal cases or reduce litigation cost
For realistic adjustment of loan liability for negotiation or compromise settlement

📌 Common internal conditions used in waiver proposals +

Borrower must pay minimum principal portion before waiver approval
Waiver is normally applied only for classified period interest (not always for regular period)
Waiver is linked with settlement schedule and borrower ability
Approval authority depends on amount and classification category

📄 Waiver proposal structure (typical format) +

Loan liability breakdown (principal + interest + charges)
Recovery position (deposit, cash, collateral, security value)
Cost of Fund (COF) calculation and justification
Borrower commitment letter / settlement agreement
Credit risk notes + legal status

1. Upload Statement (.CSV)

Download #.csv file from T24 software and upload it here.

Every column and row of the CSB file is important here. So no column or row can be omitted or changed. Then the calculation will be wrong or the report will show wrong. If there is any mistake in the CSB file, change it efficiently or fix it from T24 software and upload it.

2. Account Information

Bank

Branch

Customer

Account Number / Contract ID

Loan Limit

Opening Balance

Sanction Date

Expiry Date

3. Classification / Reporting & Rates

Classification Date

First date of classification start or Last Date of SMA

Reporting Date

General Rate (%)

Special Rate (%)

4. Transaction Statement & Category Mapping

Columns “Transaction Rf - Br” and “Dr/Cr” are hidden (if present). Injected Expiry/Classification rows are highlighted.

5. Calculate & Export

Cost of Fund (COF) Summary Report

Customer: | Account:
Classification Date: | Reporting Date:

Summary

SL	Title	Amount

Details

Date & Time:

______________________________

Authorized Officer

Cost of Fund (COF) Calculation – Online

Agrani Bank PLC – Internal Practice Summary

Summary

Details