JAIBB & AIBB Note

👉 Jaibb & Aibb নতুন প্রশ্নপ্যাটার্নে এখন মুখস্থের চেয়ে বুঝে পড়া বেশি গুরুত্বপূর্ণ।
কারণ—

প্রশ্নগুলো এখন concept-based (ধারণাভিত্তিক)।

একই টপিক থেকে ভিন্নভাবে প্রশ্ন করা হয়।

অনেক প্রশ্নে বিশ্লেষণ, তুলনা, প্রয়োগ ও উদাহরণ চাওয়া হয়।

“বই থেকে হুবহু কমন” না এলেও, বিষয়টা বুঝে রাখলে যেভাবেই আসুক উত্তর লেখা যায়।

সংক্ষিপ্ত, স্পষ্ট ও পয়েন্ট আকারে উত্তর দেওয়া এখন বেশি নম্বর পাওয়ার উপায়।

💡 Study Tips:

প্রতিটি টপিকের মূল ধারণা, উদ্দেশ্য, প্রকারভেদ, গুরুত্ব ও উদাহরণ বুঝে রাখুন।

আগের বছরের প্রশ্ন দেখে কীভাবে প্রশ্ন ঘুরিয়ে করা হয় তা অনুশীলন করুন।

প্রতিদিন অল্প করে পড়ে, শেষে revision দিন।

Basic accounting (BA) 6th Banking professional examination question solution. Question No.2. Depreciation solution.

Basic accounting (BA) 6th Banking professional examination question solution Question no 1.a & b

Jaibb Law 6th Banking professional examination question solution Case study Question no- 7 & 8 Bangla & English version.

&_aibb_note

AIBB Com 6th Banking professional examination Question solution case study 7no Question Bangla version.

7. Case 1: Credit Risk Management
(a) Identify and explain the credit risks present in this account:
The account of ABC Textiles Ltd. shows several indicators of credit risk, including:
1. Default/Repayment Risk:
o The company has already delayed two term loan installments and requested
rescheduling.
o This indicates a weakening repayment capacity and potential default risk.
2. Business/Operational Risk:
Declining sales due to increased raw material costs and loss of a major export
buyer reduce cash inflow.
o These operational difficulties can hamper the company’s ability to service its
debt.
3. Inventory/Collateral Risk:
o Stock audit revealed a lower inventory level than declared earlier, meaning the
value of pledged security (hypothecated goods) is overstated.
o This raises concerns over possible diversion of funds or weak financial reporting.
4. Information/Transparency Risk:
o The borrower failed to submit updated financial statements and insurance
renewals, indicating poor transparency and compliance.
o This limits the bank’s ability to assess real financial health.
5. Cross-Bank Exposure Risk:
o The CIB report shows overdue positions with two other banks, which signals
over-leverage and poor cash management.
o It increases the likelihood of contagion risk (default across multiple lenders).
6. Management/Strategic Risk:
o Management’s assurance of “temporary problems” without concrete evidence
(like new confirmed orders) may reflect over-optimism or poor strategic planning.
(b) Immediate actions the bank should take to safeguard its exposure:
1. Account Classification and Monitoring:
o Place the account under Special Mention Account (SMA) category for close
observation.
o Intensify monitoring through daily transaction reviews and stock inspections.
2. Obtain Updated Financial Information:
o Immediately collect the latest audited financial statements, receivable lists, and
insurance policy copies.
3. Revalue Security:
o Conduct fresh stock and collateral inspection to verify actual security position
and coverage adequacy.
4. Restrict Further Drawings:
o Stop or limit further disbursements under cash credit/LTR until compliance and
repayment performance improve.
5. Engage with Borrower’s Management:
o Arrange a meeting to understand the company’s turnaround plan and demand a
written action plan with timelines.
6. Review Exposure with Other Banks:
o Communicate with the other banks showing overdue positions to assess the
borrower’s overall indebtedness.
(c) Corrective measures if the account is at risk of becoming non-performing:
1. Loan Restructuring / Rescheduling:
o Consider rescheduling term loans only if there is a credible repayment plan
supported by cash flow projections and new confirmed export orders.
2. Conversion of Irregular Accounts:
o Convert overdue LTR or CC(Hypo.) amounts into a separate term loan with
revised repayment terms.
3. Additional Collateral or Personal Guarantee:
o Obtain additional security or personal guarantee from the directors to strengthen
the bank’s position.
4. Regularization Plan:
o Encourage partial payments or settlement of overdue installments to show good
faith and improve account status.
5. Legal and Recovery Preparedness:
o If borrower fails to cooperate, start pre-recovery actions — issue notices under
banking laws (e.g., Artha Rin Act).
(d) Recommendation: Reschedule or Exit?
Recommendation:
The account may be considered for rescheduling on a cautious basis, subject to strict
conditions.
Justification:
 The client has a long-standing relationship and the issues appear temporary (loss of one
buyer, raw material price spike).
 The textile sector is cyclical, and new export orders are reportedly under negotiation.
 However, rescheduling should be approved only if the borrower:
1. Provides updated audited financials and evidence of new confirmed orders,
2. Regularizes insurance and stock statements, and
3. Injects fresh equity or margin money to support operations.
If these conditions are not fulfilled promptly, ✅ The bank should gradually exit the exposure to avoid future default and loss.

JAIBB OM 6th Banking Professional Examination Question 2025

AIBB FCC 6th Banking Professional Examination Question 2025

THE INSTITUTE OF BANKERS, BANGLADESH (IBB) 6th Banking Professional Examination, 2025

ΛΙΒΒ

FINANCIAL CRIME AND COMPLIANCE (FCC)

Subject Code: 207

Time-3 hours

Full marks-100

Pass marks-45

[N.B. The figures in the right margin indicate full marks. Answer the questions as mentioned in different parts.)

Part A-Broad question

(Answer any two)

Marks-20x2-40

Marks

1.(a) "All money laundering cases are Financial Crime but all Financial Crimes are not money laundering -Discuss with examples.

(b) Describe different types of Financial Crime in Bangladesh.
(a) Discuss Anti Money Laundering (AML) and Combating Financing of Terrorism (CFT) compliance structure of a bank. Why it should be independent from internal audit function? 10

(b) Describe the responsibilities of MD/CEO and Chief Anti Money Laundering Compliance Officer (CAMLCO) of a bank in preventing Money Laundering (ML) and Terrorist Financing (TF).

3.(a) What are the roles and responsibilities of Bangladesh Financial Intelligence Unit (BFIU) in preventing ML. and TF?

(b) Mention the authorities and power of BFIU delineated in Money Laundering Prevention Act, 2012 and Anti Terrorism Act 2009.

4. (a) 'Credit Back Money Laundering (CBML) is source of proceeds of crime and process of launder those proceeds of crime"-Explain with example.

(b) Describe some red flags/indicators of Trade Based Money Laundering (TBML).

Part B-Thought Provoking/Practical Oriented Question

(Answer any one)

Marks-10x1-10

5.(a) A person having no account in your branch approached you to import refined sugar urgently from UAB though LC just before the month of Ramadan-What you will do as a branch manager?

S
(b) Your branch has received USD 5,00,000-00 from a bank in China as export proceeds of a Buying House against the export of RMG in a OFAC sanctioned country. Having the knowledge that your bank are facing severe FX crisis and BB is allowing 3rd country payment; what you will do?

6. (a) Officer in Charge (OC) of a police station requested you through letter to provide bank information of your valued client Mr. X as they are investigation a fraud case against him. What you will do to response the letter?

(b) Department of Narcotics Control (DNC) request you to provide bank information of your customer. What kind of review you will do in response to that request?

Part C Case Study

(Answer any one)

Marks 20x1-20

7. ABC Private Ltd. Company approach a bank to import a live vessel from Cayman Islands with the value of 40 million USD and requested to Principal branch of that bank to sent a proposal in same day as the board meeting will be held just next day. Before receiving the request one high official of that bank, know to very close with chainman of that bank, requested the branch manager to sent the proposal to head office. Next day, just after the board meeting bank received a sanction letter from the Head office and accordingly branch open the LC of 40 million USD to import the vessel with payment condition of 5 million USD advance payment against Advance Payment Guarantee (APG) and rest amount against clean document. In 10 days of making advance payment bank received the shipping documents and made payment on same day as per the instruction of the head office. Currently bank branch is pursuing bill of entry of the imported vessel and approached to customer directly they cannot trace the importer.
(a) What are the due diligence required before on boarding such kind of big customer?

(b) What kind of document are required to sent a proposal to import a live vessel from a high risk jurisdiction?

(c) What kind of due diligence are required about the supplier, APG provider bank and exporters bank?

(d) What are the steps available for bank to do in this case now?

(e) What are the red flags you should mention in STR reporting?

8. Bank M received LC from a bank registered in Jersey to import leather goods and destination of those goods is India. Bank's customer Mrs NI Trading usually do business, like importing spare parts and some trading items mainly from China. In reviewing import performance of Mrs. NI Trading it was revealed that its highest import was 5 lac USD in the year of 2023. However, starting export business in 2022 its export performance is USD 50,000 in 2022, 5 million in 2023. 18 milion in 2024 and it has received 34 crore taka as cash incentive. Its export performanee is expecting to be 50 million in 2025. Importer is Mrs MI Corporate registered in UAE and and most of the export proceeds realised from UAE and Singapore

(a) How the bank should evaluate Mrs NI Trading's business performance and is there any risk factors for the bank?

(b) What are the red flags/indicators bank should consider to continue business with this customer?

(c) What kind of documents banks should collect as part of its due diligence?

(d) What you will do in the situation and why?

Part D Understanding Terminology (Answer any five)

Marks-2×5-10

9.(a) Risk based approach vs Rule based approach of AML and CFC.

(b) Money laundering vs Terrorist financing.

(c) Politicaly Exposed Persons (PEPs) vs Influential Persons (IPs).

(d) Cash Transaction Report (CTR) vs Suspicious Transaction Report (STR).

(e) Investigating Authority vs Intelligence Agency.

(f) Know your customer vs Know your customer's customer.

(g) Customer due dilligence vs Enhance due dilligence.

(h) Roles of Asia Pacific Group on ML and Egmont Group of FIU.

(i) Embargo vs Targeted Financial Sanction (TFS).

(j) Complete and correct information about customer.

Part E-Short Question (Answer all the questions)

Marks-2x10-20

10. (a) What are the four responsibilities of reporting organization under Section 25(1) of MLPA, 2012?

( b) What are the penal provision for violation of Section 25(1) of MLPA, 2012 and Section 25(2) of that Act?

(c) What is Shell Bank?

(d) Who is/are the beneficist owner of a bank account?

(e) What is 'fit and proper test for the ownership of a finanemi-institution?

(f) How you verify the customer address?

(g) Define tipping off in the context of STR

(h) What is customer acceptance policy'? What are the stages of Money Laundering?

(i) What is Virtual Assets and Virtual Assets Service Provider?

AIBB ICTFI 6th Banking Professional Examination Question 2025

JAIBB Basic Accounting 6th Banking Professional Examination Question 2025

AIBB GFI 6th Banking Professional Examination Question 2025

যারা AIBB TFFE দিয়েছেন আমি বার বার বলেছি বুঝে বুঝে পড়বেন তাহলে যেভাবেই আসুক উত্তর লিখতে পারবেন। আমার দেয় নোটের বাইরে কিছুই নাই। এটা ssc বা Hsc পরীক্ষা না যে হুবাহু প্রশ্ন আসবে। তার পরেও অনেকটাই হুবাহু আসছে পরীক্ষায়। AIBB TFFE এর ৯০নম্বর আমার সিট থেকে এসেছে যে প্রশ্নটা নাকি ছিলো এবারের সব থেকে কঠিন প্রশ্ন।