analysis of the operations of stock exchange in dhaka

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Analysis of the Operations of Stock Market in Bangladesh 1.1INTRODUCTION In the contemporary business world stead fastness and precision of information has been well throughout as one of the decisive piece of information. The continuous change of business pattern and investment ideas are followed everywhere. Now the world is changing in the fastest way than any other time in the world. As the consequences of developed and easier communication system, business is now globalizes. Thus, investment decisions, market growth and investment opportunity which are highly related with the economic performance of a nation that is influenced by several factors. Some special organizations play vital role in this case. Dhaka Stock Exchange is the prime stock bourse in Bangladesh. The significance of DSE is increasing day by day. This market contributes more than 16% to the GDP of the country and it showing upward trend every year. This organization is already becomes the very investment friendly zone for all types of institutional and non-institutional investors. With the changes of time stock market becomes the one of the best sources of the capital. Stock market becomes the vital investment place for the small, large and medium investors. Dhaka Stock Exchange and Chittagong stock exchange are the two stock bourses of Bangladesh. The contribution of the stock market to the GDP of the country is increasing day by day which is expected to be 40% of the GDP by the year of 2010. 1.2-Origin of the Study To realize something in depth, the clear understanding of the framework is utmost essential. Like all other activities. The topic we will be deliberating over is “Analysis of operations of stock market in Bangladesh”. From the term we generally understand how an organization performs it corporate activities and behave in a particular point of time and situation. As we know that in the present-day business world determination and accuracy of information has been well throughout as one of the decisive piece of information. The continuous change of business pattern and investment ideas are followed everywhere. Now the world is changing in the fastest way than any other time in the world. As the concerns of developed and easier communication system, business is now globalizes. The globalization of business depends on just the thing and fair arrangement of information. Investment decisions, market growth and investment opportunity which are highly related with the economic performance of a nation these are influenced by several factors. Some special organizations play vital role in this case. Dhaka Stock Exchange is the prime stock bourse (An exchange, or place where merchants, bankers, etc., meet for business at certain hours) in Bangladesh. The significance of DSE is increasing day by day. 1.3- Objective of the Study DSE is the prominent and adhesive field of new investment. Stock market is an important part of the economy. The main objective is Analysis of operations of stock market in Bangladesh. In addition to the principal objective, the following are some of the common but the significant objectives of the study: • To present an overview of Dhaka Stock Exchange Limited • To know about the scope of investment in the stock market. • To reviewing the current performance of the stock market.


• • • •

To identifying the current status of the DSE To Finding the opportunities and challenges of the stock market To make Economic, financial and business status in abridged form. To identify Potential threats and problems

1.4- Scope Scope of the study is very large. It covers many issues. Dhaka Stock Exchange is a very crucial part of the economy. An extensive level of study is required to evaluate the performance. The preparation process of the report helped me to implement our text-based knowledge in the real field of business. It also helped me to experience how all these are being used in the real life. We have prepared the report keeping all this in mind:• To give an overview of Bangladesh stock market. • To give an overview of Dhaka Stock Exchange and Chittagong Stock Exchange. • To analyze the performance of Bangladesh stock market. • To find out the problem of Bangladesh stock market and suggested measure there THEORETICAL STUDY 2.1-Objective of the DSE  To educate and develop professionals for the securities industry in Bangladesh.  To function as a center for creating investor awareness through research and training  To contribute to the orderly and healthy development of Capital Market by bringing expertise to bear on structural and policy issues concerning the securities industry.  To disseminate information about Local and International Capital Market by creating a comprehensive body of knowledge.  To offer training programs required for the registration of target groups of Capital market professionals.  To offer intermediate-level and advanced training for the stakeholders of Capital market.  To offer compliance and governance related training to Issuer firms.  To offer training for DSE Officials on skill development.  To review, revise and update qualification programs to make sure that they are of the highest quality both in terms of content and delivery methods and meet market needs.  To establish a comprehensive database of instructors and participants.  To create alliances with international educational and regulatory institutions.


 To develop and deliver quantitative high-quality short courses based on industry and regulatory needs. 2.2-Mission statement of DSE  To disseminate knowledge to the Capital Markets professionals, thereby raising overall proficiency standards in the industry, this will contribute to the efficiency, effectiveness, and safety of the Market.  To develop and deepen the pool of qualified professionals available in the Capital market. 2.3-Vission of DSE  To cultivate highly proficient, knowledgeable and competent securities professionals who will contribute to the growth, efficiency and fairness of the Capital Market.  To be a high-caliber, highly respected Capital Markets training provider, which is responsive to market needs and attracts both the National and Regional securities professionals.  To gain recognition and respect of the industry; locally, regionally and internationally. 2.4-Ongoing Event of DSE  Monthly Investors' Awareness Program (Extensive Course)  Monthly Investors' Awareness Program  Authorized Representative Training  Practical Training on Automated Trading System  Compliance and Associated Issues  Training Program on Compliance in Corporate Governance by Listed Companies  Orientation on Book Building Method  Orientation on OTC Market  Orientation on OTC Market for General Investors  Investors' Awareness Program for women  Compliance in Basic Office Management by the Member Companies


 Compliances in Basic Office Management for the Women Officials of the Member Companies  Foundation Course on Securities Market Operation  Investors' Awareness Program for Officials  Regional Investors' Awareness Program  Internal Audit, Risk Management & Control  Training Program on Asset Management  Training Program on Merger & Acquisition 2.5-Overveiw of Financial Market of Bangladesh Finance itself produces no output unless it is used in productive channel. Financial markets collect the surplus fund and channel the fund to the deficit unit. Different kinds of financial institution and financial innovation make the entire financial market. 2.6-Structere of the Financial Market

Figure: - Structure of the financial market. 2.7-Financial Market A financial market is a market in which financial assets (securities) such as stocks and bonds can be purchased or sold. One party transfers fund in financial markets by purchasing financial assets previously held by another party.


Money market: The financial market that facilitates the flow of short-term funds (with maturity of less than one year) is known as Money Markets. Capital market: The financial market that facilitates the flow of long-term funds is known as Capital Markets. Securities with a maturity of more than one year are called Capital Market Securities. Capital Market Securities are typically expected to generate a higher annualized return to investors. There are two types of capital markets— 1) Primary Markets 2) Secondary Markets Primary markets: Primary markets facilitate the issuance of new securities. Primary market transactions provide funds to the initial issuer of securities. The issuance of new corporate stock or new Treasury securities is a primary market transaction. Secondary market: Secondary markets facilitate the trading of existing securities. The sale of existing corporate stock or Treasury security holdings by any businesses or individuals is a secondary market transaction. Securities Treaded in Financial Markets: Three common types of capital market securities are bonds, mortgages and stocks. They are classified as capital market securities because they have no maturity and therefore serve as a long term source of funds. Bonds and mortgages can be distinguished from stocks in that they represent debt whereas stocks represent ownership. Since bonds and mortgages represent debt, they specify the amount and timing of interest and principal payments to investors who purchase them. Bonds: Bonds are the long-term debt obligations issued by corporations and government agencies to support their operations. Mortgages: Mortgages are long-term debt obligations created to finance the purchase of real estate. Stocks: Stocks are certificates representing partial ownership in the corporations that issued them. Derivative Securities: Derivative securities are also treaded in financial markets. Derivative securities are financial contracts whose values derived from the values of underlying assets. Financial intermediaries’

Financial institutions


Figure- Financial Institutions Effect of the interest rate to the financial market:• Interest rate is determined by the interaction between the aggregate demand and supply of money. • Loan able fund highly affected by the interest rate. • Economic condition, risk, inflation, Govt. policy highly affect the interest rate. 2.8-Money Market Money market builds up by money market instruments— Instruments Treasury bill Commercial paper Eurodollar deposits Banker’s acceptance Federal funds Repurchase agreement

Issuer Govt. Bank, holding company Bank located outside the country Banks Depository institution Financial institutions

Common Investor Household Firms Firms and Govt. firms Depository institutions Firms and financial institutions

2.9-Bond Market Bond market is a component of capital market, facilities the flow of long-term debt from the surplus unit to the deficit unit.


Mortgages market: - mortgages are the security used to finance real estate purchase; they are originated by various financial institutions such as savings institutions and mortgages company. Risk from investing in mortgages—(a) interest risk (b) repayment risk (c) credit risk (d) others. Insurance operation: - insurance company serves financial markets by supplying funds to a variety of financial and non-financial institutions as well as govt. agencies. Exposure to risk—(a) interest rate risk (b) credit risks (c) market risk (d) liquidity risk (e) asset management risks. Commercial bank operation:(1) (2) (3) (4) (5)

Managing liquidity Managing interest rate risk Managing credit risk Managing market risk. Operating risk.

Mutual fund: - an investment company that sells share and uses the proceeds to manage a portfolio of securities. They serve as a major supplier of funds in the money market. (a) Growth funds (b) growth and income funds (c) international and global fund (d) index funds (e) multifund funds etc. Stock offerings and investors monitoring: - it facilitates equity investment into firms and transfer of equity investment between investors. There are two types of offerings

 Primary stock offerings  Secondary stock offerings Stock valuation and risk: - the value of stocks change continuously. So institution and investors constantly value stocks so that they can capitalize on expected change in stock prices.  CAPM model  Arbitrage pricing model


Financial future market: - a financial future contract is a standardized agreement to deliver or receive a specified amount of specified financial instrument at a specific price and date. Most important factors of future market  Impact of opportunity cost  Impact of leverage  Hedging with interest rate.  Bond index futures  Stock index futures  Market risk  Basis risk Option market: - option can be used by speculators to benefit from their expectations and by financial institutions to reduce their risk. Some important factors of this market  Call option  Put option  Stock option quotation  Speculating with stock options  Stock option premium 2.10-Role of Financial Institutions in Financial Market Financial market were perfect, all information about any securities for sale in primary and secondary markets would be continuously and freely available to investors. All securities for sale could be broken down into any size desired by the investors, and security transaction cost would be nonexistent. Under these conditions, financial intermediates would not be necessary. If markets are imperfect, securities buyers and sellers do not have full access to information and cannot always break down securities to the precise size they desire. Financial institutions are needed to resolve the problems caused by market imperfections. Without financial institutions, the information and transaction cost of financial market transactions would be excessive. 2.11-Economy of Bangladesh Having affected by the worst financial crisis in 2008 the economy of Bangladesh registered 5.88 per cent growth during the year 2008-09 as compared to 6.2 per cent in 2007-08. Bangladesh economy maintained steady growth over the last few years but in 2008-09 it has been the victim of global financial meltdown 2008. But the financial market of the country has remained unaffected, as it is isolated from the global financial markets. The foreign portfolio at the country’s premier bourse stood near about 2 per cent, which has been the major reason that Bangladesh capital market has not been affected. On the other hand, Bangladesh Bank took prompt and time-bound measures to safeguard the banks and other financial institutions from the crisis. Actually, financial crisis of 2008 has started denting Bangladesh economy in the fiscal year 2009-10, as export earning has started declining. Manpower export has declined but amount of remittance inflow has made new record US$ 9.76 billion in 2008-09. But amid many formidable obstacles the economy of Bangladesh has witnessed mixed reactions in financial and economic indicators. Like many other countries Bangladesh government, after


assuming power on January 06, 2009, also adopted stimulus package worth of Tk 3,400 crore and also Tk 5,000 crore as fiscal stimulus in the budget 2009-10 to save the different sectors of the economy. The central bank in line with the government instruction has also reduced the interest rate on bank loan, which will also help the country’s trade and commerce related activities. The government has placed due importance in the budget for 2009-10 fiscal year to the development of the capital market. Government’s measures including recent initiatives to offload shares of 26 companies (govt. owned portion) will definitely help increase the growth and depth of the capital market. Particulars Current GDP GDP Growth Rate Annual Per Capital GDP Agricultural Growth Rate Industrial Growth Rate

Information $ 94.507 Billion 6.09% $506 4.39% 6.42%

Bangladesh Capital Market- An overview 3.1-Bangladesh Capital Market Bangladesh capital market consist different type of long-term capital market instruments and it helps to facilitate the long-term flow of fund. It is a developing country. Bangladesh capital market has been experiencing an unprecedented situation since last few years. IPO market is overflowed by subscribers while secondary market is facing liquidity shortage. Experts opinioned to develop a safe and sound secondary market in Bangladesh. The govt., DSE, CSE and SEC and other financial market institutions should act positively. 3.2-The participants in Bangladesh Capital Market Bank Insurance company Govt. Mutual fund agency Stock market Credit union Leasing company Individual etc.

Participants

3.3-Role and importance of capital Market in the economy of Bangladesh Economy of Bangladesh is a developing and capital market has great significance in our economy. Importance of capital market in Bangladesh is followings: 1. Means of capital formation 2. Easy means of acquiring long term loans 3. Easy means for small investors


4. Efficacy of monetary policy 5. Helps to enhance the real wealth and income 6. Helps to efficient allocation of resources 7. Reform measures undertaken for development of capital market Recently, Business association and government of Bangladesh has intended for the development of capital market. As a result, following steps have been taken to bring dynamism in the activities of stock exchanges: • •

Automated transactions have been started in DSE and CSE. At first CSE started real time automated transaction in Dhaka, Chittagong and Sylhet at a time. Then DSE started it only in Dhaka. Central Depository System (CDS) Company has been established for script less transaction and transferring facility.

The income from Mutual Fund has been made tax free.

As a controlling institution of capital market, the organizational structure of SEC has been improved and its supervision power has been increased.

By the financial support of ADB huge reconstruction activities have been taken under ‘Capital Market Development Programmed Loan’ to increase investors’ confidence.

The tax of stock exchange listed companies has been reduced so that non-listed companies become inspire to trade their shares in stock exchange.

The rule of foreign currency transaction has been made flexible in order to exchange foreign investors to enter into share market.

Information enriched profile has been published covering the information of foreign investment of share market.

Recommendations for the development of capital market

3.4-Stock Exchange In our country there are two stock exchanges – Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). The former one is established earlier and it is situated at Motijheel, the heart of the capital. And the latter, the new one, is at Agrabad of Chittagong. A. Establishment of Dhaka Stock Exchange In early 1952, five years after the independence of Pakistan, the Calcutta Stock Exchange prohibited transactions in Pakistani stocks. This necessitated the formation of a stock exchange in East Pakistan and the East Pakistan Stock Exchange Association Ltd. was incorporated on 28


April 1954. It changed its name to East Pakistan Stock Exchange Ltd on 23 June 1962 and finally to Dhaka Stock Exchange (DSE) on 14 May, 1964. Although incorporated in 1954, Formal trading started in 1956 in Narayanganj. In 1958, the stock exchange was shifted to Narayanganj Chamber Building. DSE purchased its own land, and moved to its own premises at 9/F Motijheel C/A in 1959. Prior to independence in 1971, the number of listed companies in DSE was 196 with a total paid up capital of Tk 4 billion. The daily average transaction during that period was about 20,000 shares. After the Independence, the government of Bangladesh took charge of the abandoned industrial units and pursued a policy, under which large industrial units were nationalized. The trading activities of DSE remained suspended till 1975 and following change in the economic policy of the government, DSE resumed its activities in 1976 with only 9 listed companies, having a total paid up capital of Tk 137.52 million. The actual growth of the stock exchange in Bangladesh (the DSE) started since 1983, when the market capitalization was Tk 812 million. The year 1987 experienced a relatively steep rise in the market with 92 listed companies. With the liberalization of policies in the 1990's the stock market gradually started to prosper. B. Function of DSE The major functions are:  Listing of Companies. (As per Listing Regulations).  Providing the screen based automated trading of listed Securities.  Settlement of trading.(As per Settlement of Transaction Regulations)  Gifting of share / granting approval to the transaction/transfer of share outside the trading system of the exchange (As per Listing Regulations 42)  Market Administration & Control.  Market Surveillance.  Publication of Monthly Review.  Monitoring the activities of listed companies. (As per Listing Regulations).  Investors’ grievance Cell (Disposal of complaint by laws 1997).  Investors Protection Fund (As per investor protection fund Regulations 1999  Announcement of Price sensitive or other information about listed companies through online. C. Management of DSE The management of DSE is vested on a 24-member council having a chairman, one senior vice chairman and one vice chairman. Among the 24 council members, 12 are elected and nominated by DSE members. The other members are representatives from the Bangladesh Bank, finance ministry, law ministry and ministry of industries, presidents of the CA institute, FBCCI, MCCI, DCCI, Supreme Court Bar Association and bankers/insurance corporations associations and the chairman of the Department of Finance and Banking/Economics of the University of Dhaka. The operational management of the DSE is headed by a CEO, who works as an independent entity under the general policy framework set by the council.


Any individual of sound mind and over 21 years of age can apply to become a member of the stock exchange by purchasing a share of DSE and after obtaining dealer/broker license from the Securities and Exchange Commission (SEC). D. Departments of DSE The departments of Dhaka Stock Exchange Ltd are given below: Information & Communication Technology Division • ICT Division • System & Market Administration Department • Network Department • Web Development Department • MIS & Development Department • Back office Development • Hardware Support Department • Application Support Department Administration Division • Membership Affairs Department • Board & Company Affairs • HRM, Admin & Training Affairs • Logistic, Maintenance & Protocol • Research, Development & Information • Publications & Media Monitoring Department • Public Relations Department • Legal Affairs • Security • DSE Training Academy • Personal Officer to CEO Operation Division • Monitoring, Investigation & Compliance • Surveillance Department • Listing Affairs • Market Operation • Internal Audit & Compliance • OTC Market Finance Division • Finance Division • General Accounts Department • Clearing Accounts Department E. Market sector of DSE The market sectors of Dhaka Stock Exchange can be explained by the following Graph


# 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Name of the Industry Bank Cement Ceramics Sector Corporate Bond Debenture Engineering Financial Institutions Food & Allied Fuel & Power Insurance IT Sector Jute Miscellaneous Mutual Funds Paper & Printing Pharmaceuticals & Chemicals Services & Real Estate Tannery Industries Telecommunication

Quantity 30 7 5 2 8 22 21 23 11 44 5 3 11 26 2 21 4 5 1


20 21 22

Textile Travel & Leisure Treasury Bond

28 3 179

F. Summary of DSE Since the incorporation of DSE, a typical cry out system, where each security is generally called only once for a trading day was followed. This cry out system was abolished and a fully automated computerized system was installed on August 10, 1998. The trading is now in continuous session from 10:00 am to 2:00 pm. The session is divided in 5 parts: pre-opening session, opening session, continuous or regular trading session, closing session, and post-closing session. All transactions of brokers are settled and cleared through the 3rd and 5th working day respectively, calculated from the date of contract (hawla) and the procedure followed is presented in chart I. Chart I

The clearing house operates manually. Working hours of the clearing house are from 9:00am to 5:00pm. The Stock exchange remains open from Sunday to Thursday and remains closed on Friday and Saturday. An overview of DSE is given belowTotal No. of traded securities: 272 Companies: 244 Mutual Funds: 26 Corporate Bond: 02 Category wise: A – 185, B - 18, G - 0, N - 8, Z – 61  Government T. Bond (Gilt) : 171 (US$ 5.68 BN)  Debenture : 08 (US$ 2.00 MN) Total ISSUED CAPITAL of all listed securities - US $ 8.79 bn.


MARKET CAPITALIZATION of all listed securities US $ 39.78 bn.

Indicators of Growth Indicators

2005

2006

2007

2008

2009

2010

No. of Securities

286

310

350

412

415

460

No. of Listed Companies

247

255

266

276

236

245

No. of outstanding Securities (mn) M. Cap (in bn US$)

1405.9

1708.2

2081

2759

4596

8832

3.45

4.56

10.82

15.37

27.52

42.10

General Index

1677.4

1609.5

3017.2

2795.34

4535.53

6575.59

Annual Turnover (in bn US$)

0.98

0.94

4.71

9.69

21.33

29.81

Market P/E

13.85

14.51

23.58

18.42

25.65

25.43

1.06

1.71

3.13

5.40

7.54

8.97

17

7

14

12

18

9

-

2

2

3

1

2

Issued capital of all securities (in bn US$) No of IPOs Direct Listing

listed


Right & Bonus (in mn US$)

80.35

101.71

118.36

239.76

300.21

489.87

G. About TESA  TESA-The Electronic Securities Architecture.  Provides Screen Based Trading facilities.  Built using Client Server Architecture.  Provides 7 x 24 operations. Benefits of TESA  Automated Trading Orders.  Trading in Public, spot, Block, Odd lot orders.  Obtain up-to-date market information.  Screen Based Trading H. Chittagong Stock Exchange (CSE) By the approval of Securities and Exchange Commission second stock exchange is formed at Chittagong in 1995. The Chittagong Stock Exchange (CSE), located at Agrabad, Chittagong has a policy making body of 18 members, 6 of whom are nominated by the SEC and 12 are elected by the general body. The board elects its own president and 3 vice presidents. Trading operations in CSE has been fully automated since June 1998. Like in all other countries, the securities market in Bangladesh is linked with other financial institutions, many of which are directly linked for trading purposes at both the stock exchanges. These institutions include the scheduled banks, Investment Corporation of Bangladesh (ICB), merchant banks and investment institutions. Foreign banks also invest in IPO's. I. Trading System of DSE The CSE trading system: CHITTRA has four modules: 1. Broker's Workstation (BWS) 2. Market Operations Systems (MOPS) 3. Surveillance and 4. VECTOR The Broker's workstation module will be available from each broker's office. This module will provide the facility to view the market scenario and input order. The Market Operation is exclusively for the trading department of the exchange. Issues like disclosure and circuit breaker will be handled by this department. The surveillance department of the exchange will use the third module. This module will facilitate on line surveillance adding a new dimension in overseeing the market in this country. In the old cry-out system scripts are traded one at a time. Although trading hour last for few hours, practically one script gets only a few minutes to be dealt in. In the new computerized system, broker’s workstations will allow traders to trade each and every scrip throughout the business hour.


The system will have four basic sessions: Pre- opening: Only Limit order entry is permitted. No order will be executed in this session. Brokers will see only the previous day's closing price and index. Opening: System will not be available for use during this session that will last for a few minutes only. The system will work alone to calculate the opening price for the day based on the orders input during the previous sessions. Continuous Trading Hour: This is for normal trading and will last for normal business hour. All types of orders will be accepted by the system during this period . Closing Session: The system will stop receiving orders and will calculate the closing prices for each security. Pending orders “trade at closing price " will be matched during this session. After the closing session the system will provide access to the trading members to make inquiry, verify and down load the daily relevant transaction details. Investors’ Confidence: A lie repeated and unanswered becomes the truth soon. Investors lost their confidence in the stock market mechanism in 1996. But now there is a challenge to prove it to be wrong. Of course there is a peculiar thing. It is more or less universal that the primary market follows the secondary market. But the investors’ confidence in the primary market in Bangladesh is leading the confidence in the secondary market, nullified all the bookish theories. The primary market investors have to come to the secondary market today or tomorrow. There is no confidence in the market mechanism is a false statement. If there is question of confidence, it is the governmental machinery that lacks it. Government’s confidence: The key organization that would reflect government policy, if there is any, is the Securities and Exchange Commission.  Market capitalization of Bangladesh Stock Market is about One Billion US Dollar.  Market capitalization of DSE 1.88 and that of CSE is 1.53 percent of national GDP.  Market capitalization of the Mumbai Stock Exchange is 41 percent of Indian GDP. This is 11.98 percent in Karachi and 9.93 percent in Colombo. In Malaysia and Singapore it is 100 percent. J. The Capital Market reviewing Up The conditions of capital market of Bangladesh at present are to say the least. Ever since the bubble in the capital market of the country burst in 1996, it has remained largely bearish though many things were said and done to improve it. The investors’ confidence in the market is the basic thing for its revival; otherwise its turnaround will be difficult. The capital market should be the main engine of growth for the economy to mobilize the funds to the investors. The share market is speculative; investors lack confidence; lack of capital to invest in securities; inadequate tax facilities for listed companies; unchartered manipulators of the stock


market; transparency and accountability are not ensured; non holding of AGM; insufficient disclosure of financial statement; poor enforcement of existing laws. The following measures have been taken so far too active the market: Credit rating has been made mandatory for public limited companies before they launch IPOs and half yearly financial statements must be audited. The gap in tax rate between listed and nonlisted companies has been widened. The companies, which have disputed tax, have been restricted to go for IPO. If any company fails to declare at least 10% or fails to distribute the declared dividend within 60 days of its declaration it shall pay tax @ 37.5% instead of 30%. Investment in shares of listed companies during July 03 to June 31, 2005 is accepted without explanation by the tax department. Despite adequate divisible profits if the companies fail to declare or issue at least 15% dividend or bonus share they will be liable to pay additional tax at the rate of 5% on undistributed profit. The bonus shares neither in the hands of the issuer nor in the hands of the shareholders are taxable. The companies who fail to declare dividend, at least 60% of their past dividends should be kept outside the netted settlement system till the date of holding their next AGM. Public limited companies with capital of 30 million or more were given opportunity to directly list in the stock exchange. The SEC accorded conditional registration to the Central Depository Bangladesh Limited (CDBL). A listed company while considering/ adopting any audited financial statement should also fix the date of relevant AGM and take decisions with regard to dividend as well as entitlement of the shareholders to get dividend. But the above-mentioned measures have not led to a healthy growth of the market. Generally, the market remain bearish which means that the investors are not coming forward in sufficient number to invigorate it whereas automation and controls have not put an end to manipulation which is a precondition for the market’s development. For further improvement of the market the following additional measures are needed to be taken:

I

mmediate operation of the central depository system to remove the fear of existence of fake shares in the market.

Availability of institutional funds in the market. Availability of shares of govt. owned companies like Titas, Bakhrabad, Padma Oil, Jamuna Oil, Meghna Oil, Biman, Jamuna Bridge Authority etc. Investors’ protection funds may be established to boost up the confidence of the investors; implementation of provisions of IAS and ISA to be strengthened for fair financial reporting training and education relating to share market investment to be promoted; steps to be taken to announce corporate audit policy, especially for the listed companies; IAS shall be applied by the all listed companies and deviants must be punished by ICAB, SEC and other regulatory agency; separate cell should be established by ICAB and SEC to monitor that IAS are complied with by the listed companies; and, more chartered accountants should be employed in SEC, DSE, CSE and in all listed companies and the finance director or chief accountant must be a chartered accountant.


The SEC has imposed automation of the stock exchanges but it has not done to increase the participation of the real investors in the markets. So far, mainly the issues connected to the regulation of the market seem to have been addressed whereas the main issues on which depend the developments of the market continue to be unaddressed. Investors’ confidence is one of the vital factors for capital market operation and development. Investors’ confidence can be revived by ensuring quality information of listed companies through appropriate disclosures to various users and by incorporating in the said disclosures interpretation and application of sound accounting principle and appropriate accounting standards. Regulatory Environment 4.1-Regulatory Institutions of Bangladesh Capital market is an integral part of any country’s financial system. The general objective of regulations of capital markets is to attain the goal of financial policy. Apart from this other three goals are, firstly, to improve the efficiency of securities markets, secondly, to improve the stability and soundness of the financial system, thirdly, to maintain an adequate level of investors protection. To accomplish these goals, the capital market of Bangladesh is governed by certain rules and regulations. Major regulatory authorities of Bangladesh capital market consists Registrar of Joint Stock Companies (Rjsc), Securities and Exchange Commission (SEC), Dhaka Stock Exchange (DSE), Chittagong Stock Exchange (CSE), Controller of Capital Issues (CCI), Bangladesh Bank and Controller of Insurance. A. Regulatory Structure Regulatory structure of Bangladesh capital market (only security segment) is shown in the following chart.

B. Securities and Exchange Commission A government body under the ministry of finance established to regulate the securities market in Bangladesh. It was established on June 9, 1993 under the Securities and Exchange Commission Act 1993. Prior to its establishment, the securities market was regulated under Capital Issues Act 1947. The need of establishing an independent and statutory agency for monitoring and supervising the functions of the security market both the primary level and secondary level was


felt. To fulfill this need CCI has been abolished and SEC was formed to supervise the security market of Bangladesh. The main office of SEC is at Dilkusha Commercial Area, Dhaka. Management The commission consists of a full time chairman, Vice chairman and members appointed by the Government as well as two part time members nominated by Government. The full time members of the commission are appointed for a term of three years, and they may be reappointed for a further term of three years. Two of the members are full-time executives and are nominated directly by the government. Of the other two, one is a nominee of the Bangladesh Bank and the other, of the ministry of finance. The members are responsible for registration, capital issue, corporate audit, administration and finance, supervision and monitoring the corporate and legal affairs, research and development, and education and training. In addition to members, there are four executive directors, one corporate accountant, and one legal counselor. Prime objectives of SEC 1. To protect integrity of the stock market and the interests of the investors in securities 2. To develop the securities market 3. To ensure proper issuance of securities 4. To promulgate new laws, orders, rules and regulations for controlling, and guiding the securities market. The major functions and responsibilities of SEC  Regulating business in stock exchange and any other securities markets.  Registering and regulating the work of stock brokers, sub-brokers, share transfer agents, bankers to an issue, trustee of trust deeds, registers to an issue, merchant bankers, underwriters, portfolio managers, investment advisors and any other intermediaries who may be associated with securities markets in any manner.  Registering, controlling and regulating the work of collective investment schemes including mutual funds.  Promoting, regulating and controlling self-regulatory organizations.  Prohibiting fraudulent and unfair trade practices relating to securities markets.  Promoting investors’ education and training of intermediaries of securities market.  Prohibiting insider trading in securities.  Regulating substantial shares acquisition and company take-over.  Undertaking inspection, conducting inquiries and auditing the stock exchanges, intermediaries and self-regulatory organizations in the securities market  Levying fees or other charge for carrying out the activities described above.  Conducting research for the above activities and declaring data and information.  Performing other functions as prescribed. Securities and Exchange Commission Regulatory Framework • Capital Issues (Continuance of Control) Act 1947 • Securities and Exchange Ordinance 1969


• • • • • • • • • •

Securities and Exchange Commission Act 1993 Securities and Exchange Commission (Stock Broker, Stock Dealer and Authorized Representative) Regulation 1994. Securities and Exchange Commission (Merchant Banker and Portfolio Manager) Regulation 1996 Securities and Exchange Commission (Mutual Fund) Regulation 1997 Credit Rating Rules 1996 Securities and Exchange Commission (Control of Insider Trading) Regulation 1995 Securities and Exchange Rules 1987 Public Issue Rules 1998 Right Issue Rules 1998

Supervision of stock exchange The stock exchanges are Self-Regulatory Organizations under the supervision of the Securities and Exchange Commission. Supervision of clearing and central securities depository organizations Both stock exchanges operate their own separate clearing houses for settlement of securities. All securities of the listed companies are handled by the stock exchange clearing houses. Currently there is no central securities depository in Bangladesh. It is in the process of formation and is expected to be operative by the year 2000. Supervision of broker/dealers and custodian banks The Rules of the Securities & Exchange Commission, and Regulations and by-laws of the Stock Exchange govern the brokers/dealers of the stock exchanges. Banks providing custodial services are under the supervision of the Bangladesh Bank and are subject to the Bank Companies Act, 1991 C) Dhaka Stock Exchange The Necessity Of Establishing A Stock Exchange In The Then East Pakistan Was First Decided By The Government When, Early In 1952.It Was Learnt That The Calcutta Stock Exchange Had Prohibited The Transactions In Pakistani Shares And Securities. The Provincial Industrial Advisory Council Soon Thereafter Set Up An Organizing Committee For The Formation Of A Stock Exchange In East Pakistan. A Decisive Step Was Taken The Second Meeting Of The Organizing Committee Held On The 13th March, 1953. In The Cabinet Room, Eden Building, Under The Chairmanship Of Mr. A. Khaleeli, Secretary Government of East Bengal, Commerce, Labor And Industries Department At Which Various Aspects Of The Issue Were Discussed In Detail. The Then Central Governments Proposal Regarding the Karachi Stock Exchange Opening a Branch at Dhaka. , Did Not Find Favor with The Meeting Who Felt That East Pakistan Should Have An Independent Stock Exchange. It Was Suggested That Dhaka Narayanganj Chamber Of Commerce & Industry Should Approach Its Members For Purchase Of Membership Cards At RS.2000 Each For The Proposed Stock Exchange. The Location Of The Exchange It Was Thought Should Be Either Dhaka Narayanganj Or Chittagong. An Organizing Committee Was Appointed Consisting Of Leading Commercial And Industrial Personalities Of The Province With Mr. Mehdi Ispahani As The Convener In Order To Organize The Exchange.


The Chamber Informed Its Members And Members Of Its Affiliated Associations Of The Proceedings Of The Above Meeting, Requesting Them To Intimate Whether They Were Interested In Joining The Proposed Stock Exchange. This Was Followed By A Meeting, At The Chamber Of About 100 Persons Interested In The Formation Of The Exchange On 07.07.1953. The Meeting Invited 8 Gentleman To Become Promoters Of The Exchange With Mr. M Mehdi Ispahani As The Convener And Authorized Them To Draw Up The Memorandum And Article Of Association Of The Exchange And Proceed To Obtain Register Under The Companies Act.1913. The Other 7 Promoters Of The Exchange Were Mr. J M Addision-Scott, Mr. Mhodammed Hanif, Mr. A C Jain, Mr. A K Khan, Mr M Shabbir Ahmed And Mr. Sakhawat Hossin. At The Time Of Incorporation The Authorized Capital Of The Exchange Was Rs. 300000 Divided Into 150 Shares. Of Rs. 2000 each and by an extra ordinary general meeting adopted at the extra ordinary general meeting held on 22.02.1964 the authorized capital of the exchange was increased to Tk. 500000 divided into 250 shares of Tk. 2000 each. The paid up capital of the exchange now stoods at Tk.390000 dividend into 195 shares of Tk. 2000 each. Although incorporated in 1954, the formal trading was started in 1956 at Narayanganj after obtaining the certificates of commencement of business. But in 1958 it was shifted to Dhaka and started functioning at the Narayangonj chamber building in Motijheel C/A. On 1.10.1957 the stock exchange purchase a land measuring 8.75 Kattah at 9F Motijheel C/A from the Government and shifted the stock Exchange to its own location in 1959. Major events of DSE: April 28, 1954 1956 June 23, 1962 May 13, 1964 September 16, 1986 November 1, 1993 August 10, 1998 January 1, 2001

Incorporated as East Pakistan Stock Exchange Association Limited Starting formal trading Renamed as East Pakistan Stock Exchange Ltd. East Pakistan Stock Exchange renamed as Dacca Stock Exchange Ltd. Starting of DSE All Share Price Index Calculation DSE All Share Price Index Calculation on the basis of IFC designed formula Starting of Automated Trading Starting of DSE 20 Index

Legal control The Dhaka Stock Exchange (DSE) is registered as a Public Limited Company and its activities are regulated by its Articles of Association rules & regulations and bye-laws along with the Securities and Exchange Ordinance, 1969, Companies Act 1994 & Securities & Exchange Commission Act, 1993 Management The management of DSE is vested on a 24-member council having a chairman, one senior vice chairman and one vice chairman. Among the 24 council members, 12 are elected and nominated by DSE members. The other members are representatives from the Bangladesh Bank, finance


ministry, law ministry and ministry of industries, presidents of the CA institute, FBCCI, MCCI, DCCI, Supreme Court Bar Association and bankers/insurance corporations associations and the chairman of the Department of Finance and Banking/Economics of the University of Dhaka. The operational management of the DSE is headed by a CEO, who works as an independent entity under the general policy framework set by the council. C. Securities business Bangladesh is regulated by following acts 1. Capital Issues (Continuance of Control) Act 1947 2. Companies Act 1994 3. Securities and Exchange Ordinance 1969 4. Securities and Exchange Rules 1987 5. Securities and Exchange Commission Act 1993 6. Securities and Exchange Commission (Amendment) Act 1993 7. Securities and Exchange Commission (Brokers, Stock Dealers, Sub-Brokers) Regulation 1994 8. Securities and Exchange Commission (Insider Trading) Regulation 1994 9. Securities and Exchange Commission (Merchant Bankers and Portfolio Managers) Regulation 1994 10. Initial Public Offering (IPO) Rules 1998 11. The Central Depository Bill 1999 12. Margin Rules 1999 13. Trust Act 1882 14. Securities and Exchange Commission (Mutual Funds) Regulation 1994 D. Bangladesh Bank Bangladesh Bask is central bank and monetary authority of the country. It came into existence under the Bangladesh Bank Order 1972 (Presidential Order No. 127 of 1972) which took effect on 16 December 1971. Through this order, the entire operation of the former State Bank of Pakistan in the eastern wing was transferred to Bangladesh Bank. Bangladesh Bank is empowered to act as the watchdog of the country banking system, and all scheduled banks are accountable to Bangladesh Bank, which has extensive powers to ensure soundness of the banking system. No bank can commence banking business in Bangladesh and


no existing bank can open a new branch in or outside the country or shift any branch from one place to another without obtaining a license/permission from the Bangladesh Bank. The powers and functions of Bangladesh Bank are governed by following laws and acts • •

The Banker's Books Evidence Act 1891 Insolvency Act 1920, Banking Companies Ordinance 1962

Bangladesh Bank Order 1972

Foreign Exchange (Regulation) Act 1986

Performance analysis of DSE and CSE 5.1-DSE Comparative Statement Indicators (Listed)

As on June 30, 2011 No. of companies 232 No. of mutual funds 35 No. of debentures 8 No. of Treasury Bond 212 No. of corporate bond 3 Total No. of Listed Securities 490 No. of shares of all listed companies 1732.1 No. of certificates of all listed mutual 276.65 funds No. of debentures 0.041 No. of all listed govt. T-bonds 0.5 No. of all listed corporate bonds 0.70 Total No. of Tradable Securities 2009.5 Total No. of Tradable Securities 283 Annual Total Turnover (value) Tk 325,915.26 Issued govt. T-bonds Tk 50,111.30 Issued corporate bonds Tk 706.90 Total issued capital Tk 80,683.90 Total Market Capitalization Tk 285,389.22 All Share Price Index 5093.19 (All Share Price Index)

As on June 30, 2010 243 36 8 171 2 450 650.21 122.43

%Change

0.4 0.39 0.66 733.9 276 256,349.86 394013.0 4336.0 607263.0 2700744.6 5111.63 (All Share Price Index)

2.5 28.6 64.44 159.33 2.53 27.14 27.19 63.03 32.86 5.67 (102.75)

(4.74) 34.61 00 23.77 50 8.88 166.12 125.62

As on 30 June 2011 both in DSE and CSE listed companies, number of securities, issued capital, market capitalization, turnover of securities and Share Price Index are furnished below: 5.2-Bangladesh Stock Market


As on June 30, 2010 Indicators (Listed)

Dhaka Exchange

No. of companies No. of mutual funds No. of debentures No. of treasury Bonds No. of corporate bonds Total No. of Listed Securities

232 35 4 212 3 290

Figures in million No. of shares of all listed companies No. of certificates of all listed mutual funds No. of debentures of all listed debentures No. of all listed govt. T-bonds No. of all listed corporate bonds Total No. of Tradable Securities Figures in million Tk Issued capital of all companies (Share ) Issued capital of all mutual funds Issued debentures Issued Govt. T- Bonds Issued corporate bonds Total Issued Capital Total Market Capitalization Share Price Index

5.3-CSE Comparative Statement Indicators (Listed)

Stock Chittagong Stock Exchange 200 35 3 238

1732.1 276.2 0.004 0.50 0.70 2009.6

27279.79 2571.91 14.00 80683.90 285389.22

1668.45 276.24 0.07 1945.40 27012.94 2571.91 706.86 30291.73 223758.50

5093.19 (All Share Price Index)

As on June 30, 2011 No. of companies 204 No. of mutual funds 26 No. of debentures 2 Total No. of Listed Securities 232 No. of shares of all listed companies 67305537460.0 No. of certificates of all listed mutual 12252750000.0 funds No. of debentures 43358500.0 No. of all listed govt. T-bonds 79601645960.0

17059.53 (All Share Price Index) As on June 30, 2010 200 35 323 1668.45 276.25

%Change

0.70 1945.4

62.69 144.39

(1.79) 34.61 50 2.98 147.89 125.47


No. of all listed corporate bonds Annual Total Turnover (value) Tk Issued govt. T-bonds Tk Total issued capital Tk Total Market Capitalization Tk All Share Price Index

0.70 0.66 232 238 50,111.30 394013.0 201115.6 30291.73 2534393.3 223758.50 18116.0516 17059.5302 (All Share Price (All Share Price Index)) Index)

64.44 2.58 27.19 50.61 -11.71 -5.83

5.4-DSE operational Statements July 2010--June 2011 Turnover Securities (Million)

of

Traded Amount in Million Tk.

Trading

Index

Market Capitalization

Month

Price Index (All share price index)

Monthly

Daily Monthly Average

Daily Average

(Million Tk.)

July’ 10

5278.89

11632.2

612.2

322769.28

16987.86

28217017.6

% Change with Previous Month 4.48

August

5555.49

17934.3

815.2

394438.07

17929.00

29845116.9

5.77

September

5930.90

16028.3

890.5

312562.35

17364.58

31132331.8

4.31

October

6612.14

22653.5

1132.7

468008.97

23400.45

33709987.5

8.28

November

7135.16

22333.3

1175.4

471717.20

24827.22

35983298.9

6.74

December January 2011 February March April May June 2011 Total 2010-2011

6877.66

22754.7

1083.6

387174.09

18436.86

35080058.0

(2.51)

6198.82

14426.5

721.3

186969.24

9348.46

3263870.7

(6.86)

4317.89 5275.13 5032.95 4798.37 5093.19

10203.8 19678.9 13759.1 10353.6 15193.3 10133.41 99651.6

600.2 894.5 724.2 493.0 690.6 820.6

114887.12 217125.14 156284.38 92566.24 134650.48 2563505.0

6758.07 9869.32 8225.49 4407.92 6120.48 13579.80

24130729.3 28553022.8 27721902.3 26880987.7 28538922.2

(26.15) 18.33 (2.91) (3.03) 6.17

5.5-CSE Operational Statements July 2010--June 2011 Trading

Index

Turnover Securities (Million)

of

Traded Amount in Million Tk.

Market Capitalization


Month

Price Index (All share price index)

Monthly

Daily Monthly Average

Daily Average

(Million Tk.)

July’08

18886.3032

154.0

8.1

24329.4

1280.4

2344130.6

% Change with Previous Month 4.56

August

19770.8567

208.1

9.5

29766.6

1350.3

2495644.9

6.46

September

20729.7935

192.3

10.69

27703.6

1539.1

2621330.1

5.03

October

22672.8758

273.9

13.6

42524.8

2126.2

2866366.8

9.34

November

24232.8899

278.7

14.6

45872.3

2414.3

3075665.9

7.30

December January 2009 February March April May June 2011 Total 2010-2011

23448.9884

295.1

14.0

41169.4

1960.4

2983934.4

-2.98

21424.5875

177.0

8.6

21733.1

1086.6

2732723.4

-8.41

14684.1275 17758.6700 16941.1535 16028.1582 17059.5302

153.3 288.0 216.9 192.2 269.4 2693.9

9.5 18.0 9.8 10.1 11.7 1.12

14141.7 25020.7 16905.8 13065.0 19448.7 321682.3

883.9 1137.3 889.8 622.1 848.5 1340.3

1898846.5 2294429.8 2194480.7 2100503.4 2237585.0

-30.51 20.83 -4.35 -4.28 6.52

5.6-Operation statement of DSE during the last 5 years July 2005-June 2010

July 2006-June 2007

2149.32

Turnover of Traded Amount Securities (Million) % Change Million with Tk. Previous Year 1983.1 164670.9 258.03

July 2007-June 2008

3000.50

3761.1

543284.3

229.92

931025.2

95.65

July 2008-June 2009

3010.26

5757.9

893789.2

64.51

1241338.9

33.33

July 2009-June 2010

6153.68

10133.4

2563505.4

186.81

2700744.6

117.56

July 2010-June 2011

6117.23

19695.2

3259152.6

27.14

2853892.2

5.67

Time

Index (General share price index)

Market Capitalization

(Million Tk.)

% Change with Previous Month

475855.3

120.89

Graphical presentation of DSE’s market capitalization and General Share Price Index during July 2006-June 2011 is shown in the graph below:


Graphical presentation of DSE’s turnover of securities (value) during the last five years (in mill taka) is shown in the graph below:

5.7-Operation statement of CSE during the last 5 years July 2005-June 2010


July 2006-June 2007

5194.7658

Turnover of Traded Amount Securities (Million) % Change Million with Tk. Previous Year 585.5 341765.0 199.58

July 2007-June 2008

9050.5632

748.9

79254.1

131.90

777743.0

94.80

July 2008-June 2009

10477.67

1182.0

125149.0

57.90

962477.0

23.75

July 2009-June 2010

18116.05

1395.2

217112.3

73.48

1538393.3

163.32

July 2010-June 2011

17059.5302 2693.90

321682.30

48.16

2237585.0 0

45.44

Time

Index (All share price index)

Market Capitalization

(Million Tk.)

% Change with Previous Month

3992580.0

104.17

Graphical presentation of CSE’s market capitalization and General Share Price Index during July 2006-June 2011 is shown in the graph below:

Graphical presentation of CSE’s turnover of securities (value) in million Tk. during the last Five years is shown below:


About DSE MIC Department 6.1-MIC department Dhaka Stock Exchange Limited Monitoring, Investigation & Compliance Department is one of the most important departments in Dhaka Stock Exchange Limited since its main purpose is to monitor the market, investigate any fraudulent occurrence, which may hamper the interest of general investors and finally to settle any claim of investors from the member houses. Monitoring, Investigation & Compliance (MIC) department is working hard to ensure the proper compliance of Securities related rules & regulations by the member companies. MIC takes initiative to regularize the lapses & irregularities of member companies and ensure commitment and corrective actions to comply with all securities related laws, rules & regulation as well as related orders/ notifications/directives of the Commission. Brief functions of the Monitoring, Investigation & Compliance Cells 6.2-Ojective of Monitoring Objectives of the monitoring are as follows: -

To ensure the compliance of securities related rules and regulations To ensure the compliance of the orders/ notifications/directives of the SEC To serve the member companies as well as the investors of the capital market.

6.3-Types of monitoring There are various types of monitoring conducted by the Monitoring cell of MIC department like: a. General monitoring ordered by SEC and directed by CEO on routine basis


b. Special monitoring ordered by SEC and directed by CEO as and when required c. Any other monitoring ordered by CEO to inspect the member companies time to time. d. Listed company inspection ordered by SEC and directed by CEO e. Listed company inspection ordered by CEO f. Monitoring of OTC related issues ordered by CEO g. Other Monitoring: TWS set up monitoring • (i) Branch Office verification (SEC directive No. SEC/CMRRCD/200290/34 dated July 29, 2008( for branch office) (ii) DP – monitoring as per the order of CEO 6.4-Procedure for monitoring The monitoring cell select members companies as per the SEC requirement or ordered by CEO and prepare letter and note for the same mentioning the inspecting officer and member companies and placed it before the CEO of DSE for approval. After approval from CEO, the cell issued letter on behalf of DSE to the respective member companies for monitoring. 6.5-Procedure for investigation Investigation cell is one of the units of Monitoring, Investigation & Compliance Department of DSE. Investigation cell conduct in-depth investigations of any unusual/unlawful trading or incident in the market which are conducted based on the following: • SEC order /directive/letter (sample enclosed) • Report of surveillance department of DSE (sample enclosed) • Order of CEO, DSE In every case the investigation team identify major/ significant involved parties, collect the necessary documents, check, verify and analyze those documents, procure findings and finally prepare reports which are submitted to the respective authority. 6.6-Objective of investigation The objectives of conducting an investigation are mainly based on the instruction/requirement/order given by SEC and Note of Surveillance/Instruction of CEO. Mostly the investigation objectives are to find out the followings among others: • Whether any manipulative activities have occurred • Any unusual trading that may affect the price/trade volume of any security. • Whether any violation of securities related rules or regulations was made in respect of trading of any security. • Whether there was any insider trading • Whether there was any series of transaction (circular trade) done by any person. 6.7-Types of investigation As per the instructions of SEC or CEO, the investigation team of this department performs several investigations on different type issues. Most common issues which are investigated are as follows:


1. 2. 3. 4. 5. 6. 7. 8. 9.

Unusual price change of any security, Market manipulation and insider trading, Investigation on Fraudulent activities that influence the price of shares, Investigation on Aggressive Buy/Sale, Short selling, Settlement failure, Transaction in the Odd Lot Market , Mismatched in Sponsors/Directors buy/sell of shares, Investigation of series of transaction (circular trade) done by any person or group of persons, 10. Investigation on Financial Adjustment facilities, 11. Investigation on same client acted as both buyer and seller 12. Investigation of Trading in shares of New Issue. 13. Investigation on Trading in Z category shares (Margin, Netting etc.) 14. Others investigation 6.8-Procedure for compliance The compliance cell has been performing its activities for the interest of member companies, investors and capital market at large. As a self regulatory organization, the cell has to play a role to comply the securities related securities related laws/rules/regulations as well as related orders notifications/directives of the Commission and takes corrective measures for regularization of member companies. 6.9-Objective of compliance Objectives of the compliance are as follows: To ensure the compliance of securities related rules and regulations. - To ensure the compliance of the orders/ notifications/directives of the SEC and regulatory bodies. - To serve the member companies. - To ensure the interest of investor Flow Chart of Operating Procedure for Investigation Cell of MIC Department: Surveillance, DSE

SEC

CEO, DSE MIC


Monitoring

Investigation

Compliance

Define Objective and Time

Execute the Instruction of CEO

Collect Primary Data Scrutinizing the data Collect Additional data

Report Submit to CEO, DSE for instruction

Review General Market Prepare Findings Verifying the findings Findings and probable violation send to involve stakeholder and reply received from the same Arrange Discussion with the Stakeholders, If necessary

Prepare the Note/Report

Findings 7.1-Problems of stock Market Stock market is a composite term embracing buyers and sellers of securities and constituting all the agencies and institutions that assist the sale resale of the company’s securities. The stock market has some problems. The problems are as follows1. Lack of market skillfulness: The general characteristics of the skill market do not exist here. The demand and its controlling management system of securities influence the skillfulness of market. But they are not very satisfactory. 2. Lack of confidence of the new investors: The devastating fall down of share market in 1996 has shattered the confidence of the new investors. Thus, the challenges ahead for Bangladesh stock market are to revamp the share market by restoring confidence among investors.


2. Rise share prices inconsistently: The stock market bubbles up but such rises in the shares prices are not consistent with the share market fundamentals. 4. Complexity of tax structure: The tax structure of our country is complex. Sometimes companies hide their real income because of sickness of industrial sector. As a result, the potential investors can’t take appropriate investment decision because of hidden income. 5. The problems of product market: In our country, the industrialists suffer a lot of problems. They lost their eagerness for the unequal Market positions. As a result, the rolling of capital decreases. 6. Scarcity of foreign investment: The flow of foreign investment in our country is not satisfactory. But foreign investment is essential for development of the stock market. 7. The lack of entrepreneur: The demand of capital increases if the sufficient creative entrepreneur exists. But we have want of creative entrepreneur. 8. Lack of quality securities For active stock market high quality of stock is essential. But most of the listed companies are in bad position. 9. Sickness of industrial Sector: The complexity of the capital market increases because of the sickness of industrial sector. 10. Lack of more efficient manpower in monitoring department There is little expert manpower in this department to monitor the whole member firms of Dhaka Stock Exchange Limited. 11. Complexity of compliance rules & CDBL Bye-Laws The compliance rules and CDBL Bye-Laws are more complicated to understand for the employees of the member firm 12. Lack of awareness of existing rules and regulations Most of the member firm of Dhaka Stock Exchange Limited is not aware of the Securities Exchange Rules, 1987, Securities Exchange Ordinance 1969 and CDBL Bye-Laws 2000. Recommendations The following guidelines may be helpful to boost up the stock market in Bangladesh• Set up a training center for the newly investors in the share market to reduce the risk of the capital market. • To make the rules easy for paying the income tax. • Influence the foreign investors by providing the extra facility.


• • • • • •

To make the market easy for product marketing To make the market active by making the industry strong.. Strengthening the Securities and Exchange Commission. To make rule so that high quality securities are bound to come to stock market. To provide tax benefit of the listed companies in order to encourage non-listed companies to be listed with the stock exchange. Monitoring activities should done properly if any fraudulence incurred by the member firm.

Conclusion The present study reveals that the activities of DSE improved since 1994.Despite the overall growth; a vast improvement has been registered in 1997 where the all share index of DSE was Maximum during the period under study. We understand that although DSE experienced an increasing trend in the case of number of securities traded in the exchange, total capitalization faces a decreasing trend over the period under study particularly since 1996 (market crush) Market disaster in 1996 shattered public confidence tremendously. The reason for such state of affairs a deserve a separate study. The study has also identified a number of problems being encouraged by the market. Securities and Exchange Commission, as a watchdog of the market, should play prominent role in reactivating markets, which is essential for accelerating the pace of our industrialization. DSE having crossed numerous hurdles and overcome countless challenges now stand at the threshold of a new era of financial autonomy & wealth with the playing flame of values of the formers to carry on the tradition of seminude, integrity, goodwill & prosperity. Beside the all department of DSE, the MIC department added values to progress the market operation. With recent reforms in market and development in economy along with changed political scenario, we in Bangladesh expect faster development and increased investment demand from home and abroad. BIBLIOGRAPHY Books 1. Capital Market Regulatory Institutions in Bangladesh Dr. Tanbir Ahmed Chowdhury Dr. A.A. Mahboob Uddin Chowdhury 2. Financial Markets and Institutions (6th edition) Jeff Madura 3. Frederic S. Mishkin, 2003, Economics of Money, Banking & Financial Markets 4. Finance Sector, Ministry of Finance, Government of The Peoples Republic of Bangladesh, The resume of Banks and Financial Institutes of Bangladesh 2007-08 5. Annual Report of Dhaka Stock Exchange 2008-09


6. Monthly Review of Dhaka Stock Exchange Departments 1. Research and Development Dept. DSE 2. DSE Training Academy 3. Publications and Media Monitoring Dept. DSE Websites 1. 2. 3. 4. 5.

www.dsebd.org www.csebd.com www.secbd.org www.bangladesh-bank.com www.cdbl.com.bd


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