Banking Digest

22/08/2026

The principal bankruptcy legislation in Bangladesh — enacted as Act No. 10 of 1997. It covers bankruptcy courts, acts of bankruptcy, filing of plaints, adjudication, administration of the bankrupt estate, offences, and appeals. It consolidated and replaced the earlier insolvency framework.

Its objective is not to punish default. It creates a legal mechanism for dealing with a debtor's financial position and distributing available assets among creditors according to law.

Learn how the Bankruptcy Act 1997 applies to loan defaults in Bangladesh, including bankruptcy proceedings, and Recovery

15/08/2026

Financial suits are not filed "under" the CPC directly — they are filed under the Artha Rin Adalat Ain, 2003. But Section 6(1) of the Ain makes CPC procedure applicable wherever the Ain is silent, which is why CPC fluency stays a practical necessity throughout the recovery litigation lifecycle

Banking Digest: Banking law, Artha Rin case digests, NI Act Cases, IBB exam preparation, legal updates, and banking insights.

25/07/2026

IBB Corner by Banking Digest provides study notes, exam suggestions, solved questions, preparation r for JAIBB, AIBB, Institute of Bankers, Bangladesh

24/07/2026

IBB Exam Prep:
Trade Finance and Foreign Exchange (TFFE).

A chapter-wise digest of the IBB reading material — click any chapter to expand.

An Interactive IBB Study Guide: TFFE Get link Facebook X Pinterest Email Other Apps July 24, 2026 & IBB Exam Prep Trade Finance and Foreign Exchange (TFFE) A chapter-wise digest of the IBB reading material — click any chapter to expand. Based on the syllabus by Dr. Shah Md. Ahsan Habib & Mr. A.T.M...

24/07/2026

Credit Operations and Management (COM)
A module-wise digest of the IBB reading material — click any module to expand.

An Interactive IBB Exam Guide: COM Get link Facebook X Pinterest Email Other Apps July 24, 2026 IBB Exam Prep Credit Operations and Management (COM) A module-wise digest of the IBB reading material — click any module to expand. Based on the syllabus by Mr. Md. Ali Hossain Prodhania & Mr. Md. Nehal...

18/07/2026

The Financial Institutions Regulation and Policy Department (FIRPD) of Bangladesh Bank issued four significant circulars aimed at strengthening the NBFI sector and addressing the growing challenge of non-performing loans (NPLs).

🟢 FIRPD Circular No. 01 – Deferred Tax Guidelines

Mandatory recognition of Deferred Tax Assets (DTA) and Deferred Tax Liabilities (DTL) in accordance with BAS and IFRS.

Clear guidance on accounting treatment for deferred tax arising from provisions against classified loans.

🔵 FIRPD Circular No. 02 – Loan/Lease/Investment Write-off Policy

Bad and Loss classified loans may be written off subject to prescribed conditions.

Legal recovery efforts must continue after write-off, with an annual recovery target of at least 5%.

Write-off is not permitted for willful defaulters or borrowers on restricted/default lists.

Every write-off requires a dedicated management unit, a detailed justification report, and Board approval.

🟠 FIRPD Circular No. 04 – Special Exit Facility

A one-time settlement opportunity for Bad & Loss loans outstanding as of 30 June 2026.

Principal cannot be waived, though interest may be waived after due assessment.

Borrowers involved in fraud or fund misappropriation are not eligible.

Priority is given to the Agriculture and CMSME sectors.

The facility remains valid until 31 December 2026.

🟣 FIRPD Circular No. 05 – Support for Financially Distressed Borrowers

Special restructuring and rescheduling facilities to help distressed businesses recover.

All applications and Board approvals must be completed by 30 September 2026.

💬 Final Thoughts

These coordinated reforms are expected to help finance companies clean up legacy NPLs, improve balance sheet quality, and provide genuine relief to financially distressed borrowers. However, their success will ultimately depend on strong governance, effective oversight, and disciplined implementation.

04/07/2026

As the volume of classified loans and recovery litigation continues to increase, judicial interpretations have become as important as statutory provisions. This landmark judgment not only clarifies the law but also guides banks, NBFIs, lawyers, recovery officers, and borrowers on the proper application of legal principles.
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A Landmark Judgment on Foreign Travel Restriction in Artha Rin Cases Get link Facebook X Pinterest Email Other Apps July 03, 2026  A Landmark Judgment on Foreign Travel Restriction in Artha Rin Cases 19 SCOB [2024] HCD 76: Ali Imam Vs. The Judge, Artha Rin Adalat & Ors.PDFCase Overview- Court: Hig...

03/07/2026

During the pending suit, the Bank filed an application under Section 57 of the Artha Rin Adalat Ain, 2003 and Section 7(c) of the Bangladesh Passport Order, 1973, alleging that the defendants were planning to leave Bangladesh permanently to evade justice.

- Impugned Order: On January 25, 2022, the Artha Rin Adalat ordered the defendants (including the petitioner) to deposit their passports and restrained them from leaving the country.

A Landmark Judgment on Foreign Travel Restriction in Artha Rin Cases Get link Facebook X Pinterest Email Other Apps July 03, 2026  A Landmark Judgment on Foreign Travel Restriction in Artha Rin Cases 19 SCOB [2024] HCD 76: Ali Imam Vs. The Judge, Artha Rin Adalat & Ors.PDFCase Overview- Court: Hig...

23/05/2026

বাংলাদেশের শীর্ষ ১০ ব্যাংক (২০২৮–২০২৬)

Top 10 Banks of Bangladesh
🏦 Based on Assets & Profit Growth

🔹 সাউথইস্ট ব্যাংক লিমিটেড – স্থিতিশীল প্রবৃদ্ধি
🔹 ইসলামী ব্যাংক বাংলাদেশ লিমিটেড – +৮.২%
🔹 ব্র্যাক ব্যাংক লিমিটেড – +২০.৮%
🔹 পূবালী ব্যাংক লিমিটেড – স্থিতিশীল প্রবৃদ্ধি
🔹 ডাচ-বাংলা ব্যাংক লিমিটেড – +২০.৮%
🔹 প্রাইম ব্যাংক লিমিটেড – +১৮.৬%
🔹 ইউসিবি লিমিটেড – +১৮.০%
🔹 আইএফআইসি ব্যাংক লিমিটেড – +১৫.৩%
🔹 এবি ব্যাংক লিমিটেড – +২০.৩%
🔹 মিউচুয়াল ট্রাস্ট ব্যাংক লিমিটেড – +১৪.৮%

💡 মূল বার্তা:
বাংলাদেশের ব্যাংকিং খাত ক্রমাগত উন্নতির পথে — শক্তিশালী সম্পদ, উচ্চ মুনাফা, এবং ধারাবাহিক প্রবৃদ্ধি আমাদের অর্থনীতির ভিত্তি গড়ে তুলছে।

🔖 Simplifying Banking | Amplifying Knowledge

📊

23/05/2026

🎙️ Banking Digest Podcast
Topic: Effective Legal Proceedings & NPL Management

In firat episode, we explore how structured legal strategies and proactive NPL management can strengthen recovery performance and safeguard institutional stability.
Gain actionable insights from real cases and expert perspectives shaping Bangladesh’s financial sector.

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