BBK annual report eng 21.5.5

Notes to the Consolidated Financial Statements (continued)31 December 200422 Segmental information (continued)Secondary segment informationAlthough the management of the Group is based primarily on business segments, the Group operates in two geographic markets; Middle East,which is designated as Regional, and North America, European Union countries, Asia and others, which are designated as International. Thegeographical analysis of operating income, segment results, total assets and total liabilities, is based primarily upon the domicile of the customer orthe investment.Geographical areas: Regional International Total2004 2003 2004 2003 2004 2003BD ’000 BD ’000 BD ’000 BD ’000 BD ’000 BD ’000Operating income before provisions 38,981 35,453 12,955 10,974 51,936 46,427Total assets 1,080,465 1,049,460 340,310 264,158 1,420,775 1,313,61823 Cash and cash equivalentsCash and cash equivalents included in the consolidated statement of cash flows include the following balance sheet amounts:2004 2003BD ’000 BD ’000Cash and balances with Central Bank 16,417 23,142Treasury bills 19,932 33,462Deposits and due from banks and other financial institutions 138,864 109,596Cash and cash equivalents 175,213 166,20024 Related party transactionsCertain related parties (principally the major shareholders, associated company, directors and senior management of the Group, their families andcompanies of which they are principal owners) were customers of the Group in the ordinary course of business. The transactions with these partieswere made on substantially the same terms, including interest rates, as those prevailing at the same time for comparable transactions with unrelatedparties and did not involve more than a normal amount of risk.Amounts outstanding as of the balance sheet date in respect of transactions entered into with related parties were as follows:2004 2003BD ’000 BD ’000Loans and advances to customers 10,589 9,879Non-trading investment securities 681 639Deposits 152,586 166,181Contingent liabilities 1,877 1,877The income and expenses in respect of related parties included in the consolidated income statement are as follows:2004 2003BD ’000 BD ’000Interest income on loans and advances to customers 166 15Gain on non trading investment securities 42 73Interest expense on deposits 2,728 2,052