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In pursuance of International Monetary Fund's (IMF) recommendations, State Bank of Pakistan (SBP) has adopted International Financial Reporting Standards (IFRS) as its financial reporting framework. The Central Board of Directors of the SBP in its meeting held on October 25, 2014, approved the financial statements and Annual Performance Review on the working of the bank and its subsidiaries for the year ended June 30, 2014.

The Annual Performance Review, including financial statements of the bank and its subsidiaries and the auditor's report thereon, has been released to the public and transmitted to the federal government pursuant to Section 40(2) of the State Bank of Pakistan Act 1956. According to SBP's Annual Performance Review for the year 2013-2014, issued on Friday, the bank's financial statements for FY14 are fully compliant with IFRS, making the bank amongst the selected few in the central banks which have achieved this status.

The report revealed that the IMF Safeguard Mission visited SBP in September 2013 for getting assurance or the adequacy of SBP's controls, accounting, reporting and auditing systems and to ensure integrity of operations and accordingly the state bank decided to adopt IFRS. According to the report, the SBP's reserve management strategy for FY14 was shaped to ensure the security and liquidity of foreign exchange reserves and this helped SBP manage its debt obligations despite a sharp deterioration of reserve position at the start of FY14.

The foreign exchange reserves have bounced back from the middle of the year and are expected to improve further in FY15. The SBP continued to invest in the Chinese domestic bond market, after its agreement with the People's Bank of China in FY13, it added. The foreign exchange reserves yielded a gross return of more than 1.3 percent during FY14, which is quite high under the prevailing zero yield levels in the global financial markets.

Improved balance of payment position, especially during second half of FY14, helped SBP to accumulate foreign exchange reserves, which increased to $9.1 billion by the end of FY14 from $6.0 billion at end-June 2013. The PKR-US$ parity, though showed significant volatility, recorded an appreciation of 0.9 percent during the year, the report mentioned.

During the year, the Central Board of Directors of SBP proposed critical amendments to SBP Act, 1956, with the objective of bringing it in conformity with international best practices of a modem central bank. These amendments included constituting an independent monetary policy committee with external experts, enabling SBP to establish depositor's protection fund in future and allowing SBP to hold properties for the purposes of use of Shariah-compliant instrument. These amendments have already been tabled in parliament and their legislation will further enhance the autonomy of State Bank.

The report said that after monetary easing in the last two fiscal years that witnessed policy rate going down from 14.0 percent to 9.0 percent, the SBP changed its policy stance in September 2013. This was primarily based on growing inflation concerns and external sector vulnerabilities; although a healthy expansion in credit to private sector was recorded after nearly four years of slow growth. Thus, during H1FYI4, SBP increased its policy rate to 10.0 percent and since then, SBP has kept the policy rate unchanged. This policy stance proved conducive in keeping inflation close to the target for FY14, providing stability in foreign exchange market and anchoring inflation expectations.

In April 2014, the State Bank of Pakistan published a study on Monetary Policy Framework in SAARC region. The study provides a comprehensive analysis of existing monetary policy framework in the SAARC countries

According to the report, the state bank took a number of initiatives to further strengthen the banking supervision, which adequately complies with internationally recognised Core Principles. After due assessment and modifications for local environment, Base-III as developed by Base I Committee on Banking Supervision, was issued for implementation in Pakistan over 2013-2019. Moreover, the Prudential Regulations were revised to address emergent risks and assist institutions in better addressing their unique risks by allowing more discretion in business decisions.

To bring improvements in industry's risk management practices, the bank issued guidelines for operational risk management and incentivised the large borrowers to get them externally rated. Further, to ensure the integrity of the banking system against Money Laundering and Terrorist Financing, AML/CFT regulations were further strengthened, it added.

Pakistan has seen substantial progress in financial inclusion, marked by supportive policy framework, a consistent positive growth in microfinance and branchless banking, greater private investment, development of vibrant market infrastructure, and increased use of innovative technologies.

During FY14, the SBP revised prudential regulations and guidelines for agricultural, micro and housing finance, and continued implementation of market development initiatives including risk sharing guarantees for SMEs and microfinance sectors, encouraging innovation in agri and rural financing, livestock loan insurance scheme, capacity building and awareness programmes for banks and consumers.

FY14 also witnessed deepening of our relationship and collaboration with international development partners. SBP initiated formulation of a National Financial Inclusion Strategy in collaboration with the World Bank to address financial exclusion in a structured and well co-ordinated manner.

"To foster a viable alternate banking system, Islamic Baking remained a top priority for the central bank. A medium-term strategic plan for Islamic Banking was launched during the year. Other key initiatives include issuance of Shariah Governance Framework, adoption of Shariah Standard on Investment Sukuk and issuance of instructions for free-of-cost priority banking services to harmonise Islamic banking industry, the report said.

Over the past five years, consistent growth has been witnessed in both Large Value and Retail Payment Systems owing to the increase in economic and financial activities, changing market dynamics and the proactive efforts of SBP. The SBP, as current Secretariat of SAARC Payment Council (SPC), is playing an active role in developing and promoting co-operation among member countries and reforming their national Payment and Settlement Systems (PSS). A number of policy initiatives are in pipeline to improve the Financial Market Infrastructure.

According to the report, during FY14 the State Bank continued its efforts to inculcate a culture of treating customers fairly and took a number of initiatives to strengthen the consumer protection regime. Moreover, to assist the social welfare initiatives of the government, due regulatory guidance and support was extended to facilitate disbursement of financial assistance to affectees of natural disasters and Internally Displaced Persons (IDPs).

The SBP has undertaken a major initiative of standardising the Financial Articles in the country. In its first phase, the industry wide implementation of International Bank Account Number (IBAN) based on ISO 13616 was achieved. IBAN will reduce transcription errors as well as facilitate smooth integration of various payment systems. During FY14, after extensive consultation with the banking industry, the SBP issued a new standard for standardising the layout, sizing, stamping and security features of customers' cheques.

The National Institute of Banking and Finance (NIBAF), being the training wing of the Bank, conducted training and development programme of 115 weeks of course work that was attended by 2,823 participants from local and foreign institutions during FY14. NIBAF continued to offer regional and international programmes in the areas of central banking and commercial banking.

The SBP Banking Services Corporation (SBP-BSC) continued to perform various operational activities assigned to it, albeit there is a need to realign some of the operational activities with the changing market trends. Subsequent to year end, certain significant developments have taken place which requires a brief mention. The bank has now constituted an advisory committee on monetary policy to strengthen the process of monetary policy formulation. The Bank has also been able to resolve a longstanding issue of restructuring of Zarai Taraqiati Bank Limited and House Building Finance Company Limited, the implementation of which is underway.

During the year, Ashraf Mehmood Wathra took charge as SBP Governor subsequent to the resignation of Yaseen Anwar, ex-Governor on January 31, 2014. Further, Saeed Ahmad was also appointed as a Deputy Governor, to join the existing DG Kazi Abdul Muktadir. According to SBP Governor Ashraf Mehmood Wathra he is confident that with competent and dedicated human resource, the State Bank will be able to capitalise on the successes gained in the areas of monetary management, financial stability, and governance.

Copyright Business Recorder, 2014


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