Financial Statements - United Bank Limited

Annexure 'D' of the Bank's Unconsolidated Financial Statements
Guidelines for mapping of Business Lines
Segment Reporting
A segment is a distinguishable component of the Bank that is engaged either in providing particular
products or services (business segment), or in providing products or services within a particular economic
environment (geographical segment), which is subject to risks and rewards that are different from those of
other segments.
Business segments
(a)
Corporate finance
Corporate finance includes services provided in connection with mergers and acquisitions, project finance
and the underwriting / arrangement of debt and equity instruments through syndications, Initial Public
Offerings and private placements.
(b)
Trading and sales
Trading and sales includes fixed income, equity, foreign exchange, credit, funding, own position securities,
lending and borrowings and derivatives for hedging and market making.
(c) Retail banking
Retail banking includes retail and consumer lending and deposits, banking services, cards and branchless
banking.
(d)
Commercial banking
Commercial banking includes project finance, working capital finance, trade finance, import and export,
factoring, leasing, lending, deposits and guarantees.
(e)
Others
Others includes functions which cannot be classified in any of the above segments.