UBL Financial Statements - United Bank Limited

Annexure 'D' of the Bank's Unconsolidated Financial StatementsGuidelines for mapping of Business LinesSegment ReportingA segment is a distinguishable component of the Bank that is engaged either in providing particularproducts or services (business segment), or in providing products or services within a particular economicenvironment (geographical segment), which is subject to risks and rewards that are different from those ofother segments.Business segments(a)Corporate financeCorporate finance includes services provided in connection with mergers and acquisitions, project financeand the underwriting / arrangement of debt and equity instruments through syndications, Initial PublicOfferings and private placements.(b)Trading and salesTrading 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 bankingRetail banking includes retail and consumer lending and deposits, banking services, cards and branchlessbanking.(d)Commercial bankingCommercial banking includes project finance, working capital finance, trade finance, import and export,factoring, leasing, lending, deposits and guarantees.(e)OthersOthers includes functions which cannot be classified in any of the above segments.