Administrative Structure of the program: To understand where the program is now, it is important to trace it’s somewhat convoluted developmental trajectory

DISCUSSION OF FINANCIAL RATIOS 
 
Table 2 contains percent of assets, percent of sales ratios, and the ratios used to compute the DuPont 
analysis for Bank Al Bilad. As a percent of total assets, cash and balances with SAMA averages 8.27% with a high 
of 18.34% in 2005 and a low of 6.23% in 2006. Due from other banks and financial institutions averages 19.53% 
with a high of 36.51% in 2007 and a low of 1.1% in 2006. Investment and financing average 66.94% with a high of 

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International Business & Economics Research Journal – March 2011 
Volume 10, Number 3 
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© 2011 The Clute Institute
 
87% in 2006 and a low of 45.32% in 2007. Fixed and other assets exhibit the least variability with an average of 
5.26%, a high of 5.8% in 2007, and a low of 4.24% in 2009. 
As a percent of total assets, cash and balances with SAMA averages 8.27% with a high of 18.34% in 2005 
and a low of 6.23% in 2006. Dues from other banks and financial institutions averages 19.53% with a high of 
36.51% in 2007 and a low of 1.1% in 2006. Investment and financing average 66.94% with a high of 87% in 2006 
and a low of 45.32% in 2007. Fixed and other assets exhibit the least variability with an average of 5.26%, a high of 
5.8% in 2007, and a low of 4.24% in 2009. 
As a percentage of total liabilities, customer deposits averaged 73.27%, other liabilities averaged 6.05%, 
and shareholders' funds averaged 20.68%. Customer deposits were at their highest percentage in 2009 at 78.8% and 
lowest percentage in 2005 at 55.89%. Other liabilities were at their highest percentage in 2008 at 11.64% and lowest 
percentage in 2005 at 2.72%. Shareholders' funds were at their highest percentage in 2005 at 41.39% and lowest 
percentage in 2009 at 17.24%. 
As a percentage of total revenue, employee related expenses were at their highest in 2005 at 63.96% and 
their lowest in 2006 at 37.57% with a four year average of 42.18%. Premises related expenses were at their highest 
in 2005 at 14.83% and their lowest in 2008 at 10.49% with a four year average of 10.89%. Depreciation and 
amortization was at its highest in 2009 at 15.32% and is lowest in 2005 at 5.34% with a four year average of 
13.21%. Provision and impairment charges were at their highest in 2009 at 40.03% and their lowest in 2005 & 2007 
at 0% with a four year average of 12.70%. Other miscellaneous expenses were at their highest in 2005 at 75.88% 
and their lowest in 2008 at 9.65% with a four year average of 15.15%.