Cost of Fund (COF) Calculation

Agrani Bank PLC – Internal Practice Summary

I. 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

II. 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

III. 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 CSV 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 CSV 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 & Special Rate

Classification Date (SMA date)

First date of classification start or last date of SMA

Reporting Date

Special Rate (%)

Applied from SMA/Classification Date onward, diminishing principal method

3b. Uncharged Interest — Stop/Start Date & Applicable Rate Table

This is the date the bank stopped actually charging (booking) interest on this account. From this date to the Reporting Date, interest is calculated (but not yet charged) using the historical rate table below, compounded quarterly on a daily-product basis — the same method as the Continuous Loan Interest tool.

Auto-detect from statement (last "Debit Interest" entry) I will provide the date manually

Detected date (from CSV)

Manual date (used only when "manual" selected above)

Effective Date	Rate (%)	Remove

4. Transaction Statement & Category Mapping

Columns "Transaction Rf - Br" and "Dr/Cr" are hidden (if present). Injected Expiry/Classification rows are highlighted orange. Common cost items are auto-suggested — please verify before calculating.

5. Calculate & Export

Cost of Fund (COF) Summary Report

Customer: | Account:
Classification Date: | Reporting Date:
Uncharged Interest computed from: to Reporting Date

Summary

SL	Title	Amount

Details

Uncharged Interest — Detailed Statement

Daily-product method, quarterly compounding, 360-day year — same engine as the Continuous Loan Interest tool.

Date	Type	Narration	Debit	Credit	Balance	Rate %	Days	Segment Interest

Date & Time:

______________________________

Authorized Officer

Cost of Fund (COF) Calculation — Online v8

Agrani Bank PLC – Internal Practice Summary

Summary

Details

Uncharged Interest — Detailed Statement