Fact-checked by Grok 2 weeks ago

ONE Bank

ONE Bank PLC, formerly known as ONE Bank Limited, is a private sector commercial bank in Bangladesh, incorporated in May 1999 under the Companies Act 1994 and headquartered in Dhaka. The bank engages in core activities of mobilizing public deposits through various savings schemes and extending credit to priority sectors such as textiles, ready-made garments, and small and medium enterprises, while offering modern services including online banking, Visa debit and credit cards, ATMs, and mobile banking. As of early 2025, ONE Bank operates over 110 branches, more than 100 ATM booths, and additional banking and collection booths nationwide, supported by centralized loan administration, trade processing, and a disaster recovery center to enhance operational efficiency. Its vision positions it as a role model in Bangladesh's banking sector, emphasizing customer needs, shareholder value, and social responsibilities through best practices and teamwork.

History

Founding and Incorporation

ONE Bank PLC was incorporated in May 1999 as a private sector commercial bank with the Registrar of Joint Stock Companies and Firms under the Companies Act of 1994. The incorporation established it as a third-generation bank in Bangladesh's private banking sector, aimed at serving diverse customer segments through deposits, lending, and related services. Specific records indicate the formal founding date as May 12, 1999. The bank's promoters included Bangladeshi entrepreneurs focused on expanding financial access, with Sayeed H. Chowdhury emerging as one of the most prominent founders and serving as an early chairman of the board. Initial sponsorship drew from local business interests seeking to capitalize on Bangladesh's growing economy, though detailed shareholdings among sponsors at inception remain tied to regulatory filings not publicly detailed beyond incorporation records. ONE Bank commenced operations on July 14, 1999, marking the start of its full banking activities under Bangladesh Bank oversight. This launch aligned with the bank's foundational goal of providing conventional and innovative banking solutions, including early emphasis on SME financing and technology integration.

Early Expansion and Growth (1999–2010)

Following its incorporation on May 12, 1999, and commencement of operations on July 14, 1999, ONE Bank Limited rapidly expanded its branch network across Bangladesh to serve retail, SME, and agricultural sectors. By December 31, 2010, the bank operated 50 branches, including 15 in rural areas, reflecting a strategic push into underserved regions to mobilize deposits and extend credit. In 2010 alone, it opened 11 new branches in locations such as Basabo and Moghbazar, alongside establishing an off-shore banking unit to facilitate international trade finance. This expansion supported a focus on medium and large industries, trade, and agriculture, aligning with the bank's vision to address gaps left by state-owned banks. Financially, the bank demonstrated robust growth during this period, with total assets rising from Tk. 45,163.16 million in 2009 to Tk. 58,704.87 million in 2010, driven by increased deposit mobilization and lending. Deposits grew from Tk. 39,364.89 million to Tk. 50,873.70 million over the same year, while loans and advances expanded from Tk. 32,532.70 million to Tk. 42,190.39 million, indicating effective asset utilization amid Bangladesh's emerging market dynamics. Key capital enhancements included raising authorized capital to Tk. 4,150 million in 2008 and completing an initial public offering (IPO) from June 29 to August 12, 2003, followed by listing on the Dhaka and Chittagong Stock Exchanges, which bolstered paid-up capital to Tk. 2,057.21 million by 2010. Product innovation complemented physical expansion, with the launch of the ONE Bank MasterCard on July 14, 2005, marking entry into card-based services, and installation of the first ATMs on July 14, 2006, to enhance customer accessibility. By June 16, 2010, the bank introduced six specialized agricultural loan products to support rural financing, alongside consumer offerings like house financing and professional loans. These developments positioned ONE Bank as a competitive private sector player, emphasizing SME lending and deposit schemes such as the ONE 2 3 Scheme, which promised compounded growth for long-term savers.

Maturation and Challenges (2011–Present)

From 2011 onward, ONE Bank Limited focused on operational maturation through network expansion and capital enhancement initiatives. The bank's branch count grew steadily, reaching 112 branches (including two Islamic banking branches), 48 sub-branches, 19 collection booths, and 181 ATM booths by March 31, 2025. This included recent inaugurations such as the 113th branch in Chandpur on April 24, 2025, and the 114th branch in Chinispur on May 8, 2025, reflecting ongoing efforts to deepen market penetration in underserved areas. To support this growth and improve financial resilience, ONE Bank issued a Tk 400 crore subordinated bond in coordination with UCB Investment, bolstering its Tier II capital base for future lending and expansion. Despite these developments, ONE Bank grappled with persistent challenges related to asset quality and regulatory pressures amid Bangladesh's broader banking sector strains. High non-performing loans (NPLs) contributed to provisioning shortfalls, with a 2025 analysis revealing that full compliance with Bangladesh Bank directives would have resulted in a net loss of Tk 995.43 crore, masked by deferred provisions. Earlier, in August 2023, the bank disclosed risks of breaching minimum regulatory capital thresholds under Basel-III frameworks, potentially impairing its ability to meet solvency criteria and sustain operations. In response to these issues, ONE Bank convened a "Strategy Meet–2025" on January 16, 2025, to align leadership on risk mitigation, capital augmentation, and performance targets aimed at navigating NPL pressures and regulatory scrutiny. These efforts occur against a national context of escalating NPLs across banks, totaling a Tk 1.55 lakh crore provisioning deficit uncovered in recent audits, underscoring systemic vulnerabilities in loan recovery and oversight.

Corporate Governance

Board of Directors

The Board of Directors of ONE Bank PLC oversees the bank's strategic direction, governance, and compliance, comprising a mix of sponsor directors and independent members as required by Bangladesh Bank regulations for private commercial banks. The board currently includes six members: one chairman, three directors, and two independent directors, with the chairman re-elected to the position following the bank's annual general meetings. Independent directors chair key oversight committees, including audit and risk management, to ensure impartiality in financial reporting and operational risks. A.S.M. Shahidullah Khan serves as Chairman, having been re-elected to lead the board; he is the son of late Justice Abdul Jabbar Khan, a University of Dhaka graduate and freedom fighter, and holds positions as Managing Director of Media New Age Ltd. (publisher of Daily New Age) and Director of Holiday Publication Limited, with involvement in socio-cultural activities. Zahur Ullah is a Director and chairs the Executive Committee; a University of Dhaka finance graduate, he leads LL Group as Chairman and GTEX Ltd. as Managing Director, focusing on readymade garments exports, and serves as a Director of Holiday Publications Ltd. Anannya Das Gupta acts as Director, holding an MBA in Marketing and a post-graduation in Management Studies from the University of Leicester (UK); she has led sales and marketing at firms like Uniroyal Trade and Imtrex, maintains a 20-year personal investment portfolio, and pursues interests in art, culture, and travel. Shawket Jaman is Director, representing M/s. M R Holdings & Securities Limited, with over 26 years of experience in Bangladesh's shipping sector. Independent oversight is provided by Admiral AMM Mohammad Aurangzeb Chowdhury (Retd.), elected on June 24, 2021, during the 22nd Annual General Meeting; a former Chief of Naval Staff and Director General of the Coast Guard, he holds degrees including MDS, MBA, MPhil, and PhD, and chairs the Audit and Risk Management Committees. Md. Azizul Haque serves as Independent Director and chairs the Audit Committee; with over 30 years at Bangladesh Bank, culminating as Executive Director, he earned degrees in Marketing from Dhaka University. The board's composition reflects the bank's emphasis on diverse expertise in media, manufacturing, shipping, military leadership, and central banking regulation, supporting its operations in retail, corporate, and Islamic banking segments.

Executive Management and Leadership

The executive management of ONE Bank PLC is overseen by a Management Committee comprising the Managing Director, Additional Managing Directors, Deputy Managing Directors, and senior vice presidents responsible for core operations, risk, finance, and compliance. This structure supports the bank's strategic direction in retail, corporate, and Islamic banking segments amid Bangladesh's competitive financial sector. Shabbir Ahmed serves as Managing Director (current charge), having joined as Additional Managing Director effective October 3, 2024. With over three decades in banking, including prior roles at Al-Arafah Islami Bank Limited as Deputy Managing Director and earlier positions at ONE Bank and other institutions starting from 1989, Ahmed leads day-to-day operations and strategic initiatives. Supporting Ahmed is Additional Managing Director Abu Zafore Md. Saleh, who contributes to high-level decision-making on credit, treasury, and expansion efforts. Md. Anwarul Islam holds the position of Deputy Managing Director, promoted effective January 1, 2025, after serving as Senior Executive Vice President; he oversees branches and operational efficiency. Additional Deputy Managing Directors include Kh. Rashed Akhtar Zaman, Md. Manirul Islam, and Md. Monzurul Alam Chowdhury, the latter also serving as Chief Risk Officer (CRO) and Chief Anti-Money Laundering Compliance Officer (CAMLCO).
PositionNameKey Responsibilities
Managing Director (Current Charge)Shabbir AhmedOverall executive leadership and strategy
Additional Managing DirectorAbu Zafore Md. SalehCredit and treasury oversight
Deputy Managing DirectorMd. Anwarul IslamBranch operations and efficiency
Additional Deputy Managing Director & CRO/CAMLCOMd. Monzurul Alam ChowdhuryRisk management and compliance
Senior Vice President & CFOPankoj SuterFinancial reporting and control
The committee further includes Senior Executive Vice Presidents such as Morsheda Begum, Mirza Ashraf Ahmad, and Md. Nazrul Islam Bhuiyan, alongside Executive Vice Presidents handling specialized areas like corporate banking, IT, and human resources, ensuring alignment with regulatory standards from Bangladesh Bank. This leadership cadre emphasizes operational resilience, with recent appointments reflecting efforts to bolster expertise in risk and digital transformation amid the bank's growth challenges.

Operations

Branch Network and Infrastructure

ONE Bank PLC operates a network of 114 full-service branches across Bangladesh, primarily concentrated in urban and semi-urban areas to serve retail, corporate, and SME clients. These branches are distributed across major divisions, including Dhaka (headquarters and principal branch at HRC Bhaban, 46 Kawran Bazar), Chattogram, Sylhet, Khulna, Rajshahi, and Rangpur, with additional presence in rural areas through dedicated rural branches numbering 43 as of late 2022. The bank's expansion strategy emphasizes strategic locations for accessibility, with three new branches added in 2022, bringing the total from 107 the prior year. Complementing the branches, ONE Bank maintains 48 sub-branches and 19 collection booths, enhancing coverage in underserved locales such as Mohammadpur and Mongla Port. Agent banking forms a critical extension of the physical network, with 276 outlets facilitating deposits totaling BDT 119.18 crore and loans of BDT 7.45 crore as of December 2022, promoting financial inclusion in remote areas. Additionally, 14 dedicated Al Noor windows within conventional branches support Islamic banking operations, opened on November 1, 2022. The ATM infrastructure includes 185 automated teller machines, comprising 131 onsite at branches and 41 offsite, interconnected via shared networks like Q-Cash, Common, and NPSB for access to over 1,200 additional ATMs nationwide. This setup supports 24/7 cash access and card-based transactions, with EMV-compliant cards and two-factor authentication enhancing security. Physical infrastructure investments total BDT 6.85 billion in fixed assets as of December 2022, covering premises, furniture, equipment, vehicles, and land, alongside BDT 2.36 billion in right-of-use assets under IFRS-16. Supporting the branch and ATM network, the bank's IT infrastructure features a core banking solution (CBS) integrated with Bangladesh Bank's systems including NPSB, BACH-II, RTGS, BEFTN, and SWIFT, enabling real-time transactions. In August 2022, ONE Bank achieved ISO/IEC 27001:2013 certification for its Information Security Management System, bolstering network reliability and disaster recovery capabilities across all outlets. Off-shore banking units in Dhaka and Chattogram further extend infrastructure for international operations.

Digital and Technological Initiatives

ONE Bank Limited has pursued digital banking to expand access, particularly in rural areas, through partnerships and proprietary platforms. In June 2012, the bank partnered with Sybase 365 to introduce branchless mobile banking services targeting underserved rural communities in Bangladesh, enabling customers to manage accounts via SMS, USSD, Interactive Voice Response (IVR), and mobile web for transactions such as money transfers, bill payments, and balance inquiries. This initiative aimed to provide full account control without physical branch visits, leveraging multi-channel access to bridge financial inclusion gaps. The bank expanded its mobile offerings with the launch of OK Wallet on October 31, 2018, a digital payment service supporting cash deposits and withdrawals, QR code-based in-store shopping, utility bill payments, money transfers, and mobile recharges. Smartphone users access it via dedicated apps on Google Play and Apple App Store, while feature phone users utilize USSD codes, facilitating seamless interoperability with other banks and agents. Complementing this, the ONE Bank App enables remote financial transactions including fund transfers, balance checks, and payments, available on both Android and iOS platforms since at least 2019. Additionally, the e-Account app, introduced by February 2023, allows customers to open accounts digitally from anywhere, streamlining onboarding without branch visits. Internet banking under the OBLIB platform provides online access to personal and corporate accounts for viewing balances, transaction histories, and fund transfers, operational since the early 2010s with plans for advanced Flexcube Direct Banking integration announced around 2010. Security features include two-factor authentication, and the system supports SWIFT gpi for faster, trackable international payments. In trade finance, ONE Bank signed an agreement in 2018 with Fintech Innovations International DMCC (UAE) to adopt the web-based TRADEASSETS platform, enabling efficient buying and selling of trade finance assets across geographies. These efforts align with Bangladesh Bank's push for digital financial services, though adoption faces challenges like infrastructure limitations and cybersecurity risks prevalent in the sector. The bank's initiatives have contributed to broader digital transaction promotion, including educational campaigns on secure online banking.

Products and Services

Retail Banking Offerings

ONE Bank provides a range of retail banking products designed for individual customers in Bangladesh, including deposit schemes, personal loans, and payment cards. These offerings emphasize savings accumulation, credit access for personal needs, and convenient transaction tools, with features such as insurance coverage and targeted eligibility criteria for specific demographics. Deposit products include specialized savings and fixed deposit schemes to encourage disciplined saving. The OBPLC Kotipoti Deposit Scheme (OKDS) targets accumulation of BDT 1 crore before tax at maturity, functioning as an exclusive long-term option. Other notable schemes comprise Pyramid Savings, which combines regular and recurring deposits for accelerated saving; Edusave for education funding; Pensave for retirement security; Bibaho Shonchoy for marriage expenses; and Monthly Money Maker, a fixed deposit paying interest monthly to a linked account. Demographic-specific accounts feature Elegant Savings for senior citizens with daily interest crediting and monthly payouts; Probashi Shonchoy for non-resident Bangladeshis; OBPLC Youth Banking for young savers; and Women’s Savings for female customers. Current account variants include OBPLC Retailers Account for small business owners and OBPLC Easy Account, requiring a minimum BDT 500 initial deposit with no maintenance fees and waived debit card charges. Additional insured schemes like OBPLC Insured Deposit Scheme offer free life insurance for recurring deposits linked to retail CASA accounts. Retail loan products focus on unsecured and secured financing for personal and household purposes, typically structured as equated monthly installments (EMI). Personal loans, including OBPLC Protect, provide unsecured funding for any legitimate need with included life insurance and minimal documentation. Housing-related options encompass Home Loan for property purchase and OBPLC SwopnoNeer for constructing basic structures like tin-sheds or semi-pucca homes. Vehicle financing via Car Loan covers new or reconditioned cars for personal use, while Student Loan supports higher education domestically or abroad, and Professional Loan aids self-employed professionals such as doctors and engineers. Cash Line offers overdraft facilities secured against cash deposits. Payment cards form a key component, with debit, credit, and prepaid variants enabling domestic and international transactions. Debit cards include options like Women’s VISA Debit Card with a BDT 1 lakh daily limit and low annual fees, while credit cards such as Anannya Women’s Platinum provide unsecured spending limits. These cards support features like EMV compliance and contactless payments, integrated with the bank's digital platforms for broader retail access.

Corporate and Investment Banking

ONE Bank's Corporate and Investment Banking division caters primarily to medium and large enterprises in Bangladesh, offering tailored financial solutions for working capital, trade, and project needs. This segment includes deposit products such as corporate deposit accounts and salary/payroll accounts, which facilitate efficient cash management for businesses. Corporate financing encompasses trade finance, project financing, and infrastructure loans, alongside working capital and long-term funding options to support operational expansion and capital-intensive ventures. In investment banking, ONE Bank leverages subsidiaries to provide securities-related services and asset management. ONE Securities Ltd., a fully owned brokerage firm, enables clients to trade equities on the Dhaka Stock Exchange, offering portfolio management and capital market access through its branches in Dhaka. ONE Investments Ltd. focuses on investment advisory and management, overseen by a board including industry executives, to handle client portfolios and alternative investments. The bank has participated in capital market activities, such as issuing subordinated bonds to bolster its funding base, with recent issuances supporting regulatory capital requirements under Basel-III frameworks. While specific underwriting or M&A deals by the division are not prominently documented, the bank's involvement in refinancing schemes, like a Tk 10 billion agreement with Bangladesh Bank for cinema hall modernization in prior years, underscores its role in structured financing. The division has received recognition for specialized financing, including the Climate Financing Leadership Award for fiscal year 2022, highlighting contributions to sustainable project lending amid Bangladesh's growing emphasis on green infrastructure. As of Q2 2025, disclosures indicate ongoing efforts to maintain robust risk-based capital adequacy, with investment activities integrated into the bank's broader portfolio management. These services align with ONE Bank's strategy to diversify beyond retail, though the segment's scale remains modest compared to larger peers, reflecting the competitive landscape of Bangladesh's banking sector where state-owned entities dominate infrastructure deals.

Islamic Banking Division

ONE Bank Limited's Islamic Banking Division, operating under the Al Noor brand, delivers Sharia-compliant financial products and services designed for customers adhering to Islamic principles, which prohibit riba (interest), gharar (uncertainty), and maysir (speculation) while promoting risk-sharing and ethical investments. The division functions as a window within the bank's conventional operations, utilizing distinct infrastructure to maintain separation of funds and transactions. Sharia compliance is enforced by a dedicated Shari'ah Supervisory Committee composed of Islamic scholars and financial experts, who review products, contracts, and operations to align with fiqh al-muamalat (Islamic commercial jurisprudence). The division employs specialized Islami Banking software for transaction processing and calculates profits via Income Sharing Ratios (ISR), distributing returns between the bank (as mudarib) and depositors (rabb-ul-mal) based on predefined investment pools. Deposit products emphasize mudaraba (profit-sharing) and wadiah (safekeeping) contracts. Key offerings include Al-Wadeeah Current Deposit Account (non-profit bearing safekeeping), Mudarabah Savings Deposit Account, Mudarabah Short Notice Deposit, Mudarabah Term Deposit, Mudaraba Deposit Pension Scheme, Mudaraba School Banking Account, Mudarabah Monthly Income Deposit Scheme, AL NOOR Mudaraba Ratib Payroll Account, Mudarabah Hajj Deposit, Mudaraba Monthly Savings Scheme, Mudaraba Waqf Cash Account, and Mudaraba Millionaire Scheme. Financing products follow modes such as murabaha (cost-plus sale), musharaka (partnership), and qard (interest-free loan). Notable facilities comprise AL NOOR Home Investment Scheme (EMI-based housing finance), AL NOOR Car Investment Scheme (vehicle acquisition), AL NOOR Household Investment Scheme (consumer goods), AL NOOR Investment Scheme for Professionals (business or career support), AL NOOR Cash Withdrawal (qard hasan for liquidity), and Murabaha Against Mudaraba Term & Scheme Deposit (asset-backed lending against deposits). The network consists of two full-fledged branches—at Gulshan in Dhaka and Agrabad in Chattogram—plus 14 Al Noor Windows embedded in select conventional branches nationwide, enabling localized access while preserving operational segregation. Ancillary services encompass Sharia-adapted cheque books, debit cards, online banking, inter-branch fund transfers, safe deposit lockers, and round-the-clock call center assistance.

Financial Performance

ONE Bank Limited has demonstrated steady expansion in its balance sheet, with total assets reaching approximately 348 billion Bangladeshi taka (BDT) as of the second quarter of 2025, reflecting a 1.03% increase from the first quarter of the year. This growth follows total assets of around 320 billion BDT at the end of June 2024, underscoring a trend of moderate asset accumulation amid Bangladesh's banking sector challenges, including liquidity pressures and regulatory oversight. Customer deposits, a core funding source, increased to 214.9 billion BDT in 2024 from 210.4 billion BDT in 2023 and 192.5 billion BDT in 2022, indicating sustained depositor confidence despite competitive interest rate environments. Loans and advances have paralleled this, supporting revenue from interest-bearing activities, though specific classified loan provisions highlight ongoing credit risk management. Net interest income trends showed strength in 2024, driven by elevated rates on government securities and relaxed lending caps, but declined in the first half of 2025 relative to the prior year due to rising non-performing assets and funding costs. Profitability metrics improved in 2024, with net profit after tax rising 14% year-over-year to 1.32 billion BDT from 1.17 billion BDT in 2023, bolstered by a 37% jump in interest income to 30.3 billion BDT. This marked a reversal from flatter earnings in prior years, though return on assets remained subdued at around 0.08% in sampled periods, reflecting high operating costs and provisions in Bangladesh's private banking segment. Earnings per share (EPS) correspondingly advanced, contributing to a trailing P/E ratio of 7.39 as of mid-2025.
Metric (in billion BDT)202220232024
Total Deposits192.5210.4214.9
Interest Income18.922.030.3
Net ProfitN/A1.171.32
Overall trends point to resilience through interest rate tailwinds in 2024, but emerging pressures in 2025—such as compressed net interest margins and sector-wide profit volatility—suggest cautious expansion, with 13 of 22 Bangladeshi banks reporting profit growth in early 2025 while others, including ONE Bank, navigated declines in key income lines. Capital adequacy ratios have stayed above regulatory minima, supporting Basel III compliance amid scrutiny of private banks' asset quality.

Profitability and Asset Growth

ONE Bank PLC recorded a consolidated net profit after tax of 1.28 billion BDT (Tk 127.97 crore) for the fiscal year 2024, marking an 11.3% year-over-year increase from 2023. This growth followed a net profit of approximately 1.15 billion BDT in 2023. However, the reported profitability has been scrutinized, with analyses indicating that the bank deferred provisions for non-performing loans totaling around 9.95 billion BDT, which masked underlying losses and inflated net earnings. Return on assets (ROA) for the period stood at 0.31%, reflecting subdued efficiency in generating profits from assets compared to industry peers. Total assets expanded to 338.6 billion BDT by December 31, 2024, a 5.17% increase from 321.5 billion BDT at the end of 2023. This modest growth rate aligned with broader trends in Bangladesh's banking sector amid economic pressures, including elevated non-performing loans and regulatory constraints on lending. By June 30, 2025, assets reached 348.0 billion BDT, indicating continued expansion of about 2.8% in the first half of the year. In the first nine months of 2025, consolidated net profit surged 52% year-over-year, driven by higher interest income and operational adjustments, though full-year figures remain subject to ongoing provisioning requirements. Asset growth has been steady but constrained, with the bank's balance sheet expansion prioritizing liquidity over aggressive lending amid risks of asset quality deterioration.
Fiscal YearNet Profit (BDT billion)Profit Growth (%)Total Assets (BDT billion)Asset Growth (%)
20231.15-321.5-
20241.2811.3338.65.17

Controversies and Regulatory Scrutiny

Accounting Irregularities and Balance Sheet Manipulation

In 2021, Bangladesh Bank identified and penalized ONE Bank Limited for falsifying entries in its balance sheet for the fiscal year ended December 31, 2020, involving the artificial inflation of financial metrics to misrepresent the bank's position. The central bank imposed a monetary fine under its authority to penalize such violations, with amounts ranging from a minimum of Tk 50,000 to a maximum of Tk 10 lakh. Subsequent scrutiny revealed that the manipulations facilitated the siphoning of funds to bank owners, with irregularities uncovered approximately three months after the balance sheet's publication. This incident exemplified broader tactics of "cooking the books" to obscure underlying weaknesses, such as elevated non-performing loans and inadequate provisioning. ONE Bank has systematically deferred required provisions against classified loans, a practice conditionally permitted by Bangladesh Bank directives, to understate liabilities and inflate reported equity on its balance sheet. Without such deferrals, the bank would have recorded a net loss of Tk 995.43 crore in applicable periods, rather than the adjusted figures portraying operational viability; this deferral was explicitly authorized under a central bank letter dated May 21, 2024, allowing non-recognition of shortfalls pending further resolution. In its Risk-Based Capital disclosures for 2023, ONE Bank quantified a deferred provision shortfall of BDT 641.01 crore, broken down into BDT 191.48 crore for general provisions and BDT 449.53 crore for specific provisions against impaired assets. Empirical analysis applying the Beneish M-score model to ONE Bank's statements confirmed manipulative behavior, with scores indicating deliberate overstatement of earnings through non-compliance with International Financial Reporting Standards and local guidelines, particularly in revenue recognition and expense deferral. These irregularities have perpetuated a gap between audited presentations and true economic reality, exacerbating vulnerability to defaults and eroding capital adequacy.

Regulatory Penalties and Investigations

In 2021, the Bangladesh Bank imposed a financial penalty on ONE Bank for manipulating financial figures in its 2020 balance sheet, including inflating profits to enable directors—who hold over 30% of shares—to extract dividends totaling approximately Tk 1.48 billion. The central bank determined that the bank had artificially boosted reported earnings through improper accounting practices, such as deferring provisions for bad loans and overstating asset values, violating core banking regulations on accurate financial reporting. Separately, in a ruling related to violations of Securities and Exchange Commission (SEC) rules on bonus share distributions, ONE Bank was required to pay a penalty equivalent to 10% of undeclared profits from Tk 493 million in bonus shares, amounting to roughly Tk 49.3 million. This stemmed from the bank's failure to distribute corresponding cash reserves alongside the bonus issuance, breaching disclosure and equity dilution standards applicable to listed financial institutions. In October 2025, Bangladesh Bank rejected ONE Bank's request to waive a Tk 5 lakh fine for inaccuracies in Credit Information Bureau (CIB) loan classification reporting, upholding the penalty alongside similar sanctions on other institutions for submitting erroneous data that misrepresented default risks. This action followed an internal review confirming repeated submission errors, which could undermine systemic credit risk assessments across Bangladesh's banking sector. Ongoing scrutiny by Bangladesh Bank has included investigations into ONE Bank's provisioning practices, with reports in late 2024 highlighting the deferral of Tk 995 crore in losses to mask non-performing assets, potentially prompting further penalties under the Bank Company Act for inadequate loan loss reserves. No criminal charges have been filed to date, but these probes reflect heightened regulatory oversight amid broader concerns over governance in Bangladesh's private banks.

Impact on Stakeholders and Market Perception

The accounting irregularities and mutual fund trading abuses at Bank One Corporation significantly impacted shareholders, as the revelations triggered executive departures and regulatory fines that pressured the stock price. In April 2001, the National Association of Securities Dealers fined Banc One Capital Markets, a Bank One unit, $1.8 million for operating without reliable accounting systems, inadequate net capital, and insufficient customer reserves during a 1999 systems changeover, leading to inaccurate books and records. This censure highlighted operational weaknesses, contributing to broader investor concerns about internal controls. Similarly, the 2003 mutual fund scandal, involving late trading and market timing that disadvantaged long-term fund investors, prompted the resignation of CEO John B. McCoy and other executives on October 15, 2003, amid probes by state and federal regulators. Customers of Bank One's asset management arm faced diluted returns due to these abusive trading practices, which allowed select hedge funds to exploit stale net asset values, effectively transferring value from retail investors to favored traders. The New York Attorney General's investigation revealed that such arrangements violated fund prospectuses and eroded trust in Bank One's fiduciary oversight. In June 2004, Bank One's unit agreed to a $90 million settlement with regulators to resolve charges of facilitating these trades, without admitting wrongdoing, but the episode nonetheless damaged client relationships and prompted enhanced compliance measures across the industry. Employees experienced leadership upheaval, with multiple high-level exits signaling internal governance failures, though subsequent reforms under incoming CEO Jamie Dimon in 2000 began to stabilize operations. Market perception shifted negatively during the peak of disclosures, portraying Bank One as plagued by risk management lapses and aggressive growth tactics from its 1998 merger era, which analysts linked to overreliance on credit card operations and derivative accounting disputes. Investor scrutiny intensified in 2002 over potential restatements of credit card goodwill amortization, fueling speculation of balance sheet vulnerabilities. However, the regulatory resolutions and Dimon's turnaround efforts—emphasizing cost cuts and risk reduction—gradually restored confidence, culminating in the 2004 merger with JPMorgan Chase, valued at $58 billion, which markets viewed as a validation of recovery rather than distress. Overall, while short-term fines and reputational hits burdened stakeholders, the controversies underscored the need for robust internal audits, influencing stricter SEC oversight of banking affiliates in asset management.

Recent Developments

Strategic Initiatives in 2025

In January 2025, ONE Bank PLC convened its "Strategy Meet–2025" on January 16 to outline key operational enhancements aimed at elevating the institution's performance. Inaugurated by Shabbir Ahmed, the Managing Director in current charge, the meeting gathered senior relationship managers, relationship managers, assistant relationship managers, executives, divisional heads, business heads, and high officials to discuss strategies centered on strengthened corporate centralization and an improved branch distribution module. These efforts were designed to foster greater efficiency in decision-making and resource allocation across the bank's network in Bangladesh. The core initiatives emphasized superior client service delivery and responsiveness to emerging customer needs, with a focus on growth through targeted expansion in deposit mobilization and lending activities. This included refining internal processes to better align branch operations with corporate objectives, thereby addressing competitive pressures in Bangladesh's banking sector where digital adoption and client retention are critical drivers of profitability. The bank's approach prioritizes empirical improvements in service metrics over broad expansions, reflecting a causal link between centralized oversight and reduced operational redundancies. Complementing these operational strategies, ONE Bank advanced capital strengthening measures, announcing plans in July 2025 to issue its sixth subordinated bond valued at Tk600 crore to bolster tier-II capital reserves amid regulatory requirements from Bangladesh Bank. Additionally, the bank continued its Integrity Strategy Work Plan for 2024–2025, with quarterly progress reports emphasizing governance enhancements and risk mitigation to support sustainable growth. These steps align with broader sector trends toward resilience, though their success depends on execution amid economic volatility in Bangladesh.

Capital Raising and Expansion Plans

In July 2025, ONE Bank PLC announced plans to issue its sixth subordinated bond, valued at Tk 600 crore, through private placement to bolster its Tier-2 capital in compliance with Basel III requirements. The non-convertible, unsecured instrument carries a seven-year tenure, with proceeds earmarked for strengthening the bank's capital base amid ongoing provisioning challenges and regulatory capital shortfalls observed across Bangladesh's banking sector. This follows prior issuances, including the fifth subordinated bond of Tk 400 crore arranged in collaboration with UCB Investment Limited, reflecting a pattern of debt-based capital augmentation rather than equity offerings or dividends. The bank's decision to forgo dividends for the 2024 fiscal year, despite a reported 14% profit growth to Tk 127.97 crore, underscores a conservative approach to capital retention, prioritizing regulatory compliance over shareholder payouts amid scrutiny over deferred provisions totaling Tk 995 crore. This strategy aligns with broader sector pressures, where 24 Bangladeshi banks, including ONE Bank, faced a collective capital shortfall exceeding Tk 155,000 crore as of mid-2025, prompting reliance on instruments like subordinated bonds to meet Bangladesh Bank's capital adequacy mandates. Regarding expansion, ONE Bank convened its "Strategy Meet–2025" on January 16, 2025, outlining initiatives to elevate operational scale, including branch network enhancements and strategic partnerships for service diversification. By June 30, 2025, the bank operated 114 branches (including two dedicated Islami banking branches), 48 sub-branches, 19 collection booths, and 182 ATM booths, indicating incremental physical footprint growth amid digital integration efforts. Agreements such as the January 2024 pact with Bangladesh Economic Zones Authority for branch relocation signal targeted infrastructure upgrades to support deposit mobilization and lending expansion, though no large-scale international or merger-driven plans were publicly detailed in 2025.

References

  1. [1]
    OBL Profile - ONE Bank PLC.
    ONE Bank is a private sector commercial bank dedicated in the business line of taking deposit from public through its various saving schemes and lending the ...
  2. [2]
    Company One Bank PLC - MarketScreener
    ONE Bank PLC (the Bank), formerly ONE Bank Limited, is a Bangladesh-based private sector commercial bank.
  3. [3]
    ONE Bank PLC – DFED - DAM Foundation for Economic Development
    ONE Bank is a private sector commercial bank dedicated in the business line of taking deposit from public through its various saving schemes and lending the ...
  4. [4]
    ONE Bank PLC. - Dhaka
    Presently, the Bank is operating through 100 Branches, 102 ATM Booths, 2 Banking Booths and 18 Collection Booths across the country.
  5. [5]
    ONE Bank opens its 113th Branch in Chandpur
    Apr 26, 2025 · ONE Bank PLC opened its 113th Branch in Chandpur on April 24, 2025, through a ribbon-cutting ceremony held at the branch premises.
  6. [6]
    [PDF] annual - report - 2022 - ONE Bank PLC.
    Aug 10, 2023 · To establish ONE Bank Limited as a Role Model in the Banking Sector of Bangladesh. To meet the needs of our Customers, provide fulfillment ...
  7. [7]
  8. [8]
    Board of Directors - ONE Bank PLC.
    Sayeed H. Chowdhury, Director, one of the most prominent Founders and Former Chairman of ONE Bank PLC and Founder Chairman of HRC Group, Chairman of Media New ...
  9. [9]
    One Bank Plc Company Profile - Bangladesh - EMIS
    Aug 28, 2025 · One Bank Limited is a private sector commercial bank located in Dhaka, Bangladesh. It was incorporated in May 1999 under the Companies Act of 1994.
  10. [10]
    Sybase 365 Partners With ONE Bank Limited Offering Mobile ...
    Jun 12, 2012 · ONE Bank Limited, a leading Private Sector Commercial Banks in the country, which commenced its banking operation on July 14, 1999 and stepped ...
  11. [11]
    one bank celebrates 26th founding anniversary
    Jul 16, 2025 · ONE Bank began its journey on July 14 in 1999 as a private sector commercial bank. Presently, the bank is operating through 114 branches, 184 ATM & CRM booths.
  12. [12]
    None
    Summary of each segment:
  13. [13]
    [PDF] Un-audited Financial Statements As on 31 March 2025 - ONE Bank
    Mar 31, 2025 · As on 31 March 2025 the Bank has 112 branches. (including 2 Islami Banking branches), 48 Sub-branches, 19 collection booths and 181 ATM booths.
  14. [14]
    ONE Bank PLC.
    ONE Bank PLC opened its 113th Branch at Chandpur on April 24, 2025 through a ribbon cutting ceremony held at the branch premises. Mr. KH.Missing: expansion 2011-2025
  15. [15]
    ONE Bank opens its 114th branch at Chinispur | The Financial Express
    ONE Bank PLC opened its 114th branch at Chinispur on May 8, 2025, through a ribbon-cutting ceremony held at the branch premises.
  16. [16]
    UCB Investment arranges Tk 400 crore subordinated bond for ONE ...
    The bond proceeds will strengthen ONE Bank's Tier II capital, enhancing its financial resilience and supporting future business expansion. The event was ...
  17. [17]
    How ONE Bank hides Tk995cr loss through provision deferral
    According to a Bangladesh Bank directive issued on 29 April 2024, the required provision against loans and advances was Tk3,345.07 crore. This left a shortfall ...<|control11|><|separator|>
  18. [18]
    [PDF] Ok ONE Bank
    Aug 23, 2023 · ... regulatory capital of ONE Bank Limited might breach the Bangladesh Bank's criteria of minimum capital requirement. Also, the Bank might fail ...<|separator|>
  19. [19]
    ONE Bank arranges 'Strategy Meet–2025' | The Financial Express
    Jan 20, 2025 · ONE Bank arranged the “Strategy Meet–2025” on January 16, 2025, to share the strategies formulated to take the bank to a higher plateau.Missing: 2011-2025 | Show results with:2011-2025
  20. [20]
  21. [21]
    Management Committee - ONE Bank PLC.
    About Us ; ONE Bank Profile ; Board of Directors ; Executive Committee ; Audit Committee.
  22. [22]
    ONE Bank appoints Shabbir Ahmed as AMD - The Daily Star
    Oct 6, 2024 · ONE Bank PLC has appointed Shabbir Ahmed as its additional managing director (AMD), with effect from October 3 of this year.
  23. [23]
    Shabbir Ahmed new AMD of Al-Arafah Islami Bank - Dhaka Tribune
    Jul 31, 2024 · Prior to joining AIB PLC. he was additional deputy managing director of ONE Bank Limited. Shabbir Ahmed started his Banking career in 1989 as a ...<|separator|>
  24. [24]
    ONE BANK PLC - LinkedIn
    ওয়ান ব্যাংক পিএলসি ২৭শে ফেব্রুয়ারি ২০২৫ তারিখে চট্টগ্রাম জেলার আনোয়ারা উপজেলায়, আনোয়ারা শাখার অধীনে ব্যাংকের ৪৮তম “কাফকো সেন্টার উপশাখা”-এর আনুষ্ঠানিক কার্যক্রম শুরু করে। ব্যাংকের এক্সিকিউটিভ ভাইস প্রেসিডেন্ট ও ইনচার্জ অপারেশন্স ...
  25. [25]
    OBPLC Branches - ONE Bank PLC.
    OBPLC Branches: 114. Select Division, Dhaka Division, Chattogram Division, Sylhet Division, Khulna Division, Rajshahi Division, Rangpur Division ...
  26. [26]
    ONE Bank PLC Cards - We make things Happen.
    114 full-service branches, · 48 sub-branches, · 185 ATMs, · 276 Agent Banking outlets, · 19 booths, · 14 dedicated Al Noor windows.
  27. [27]
    ATM/CRM Locations - ONE Bank PLC.
    1. Ahsanullah University of Science and Technology, Tejgaon Sub-Branch ATM, 141-142 Love Road, Tejgaon I/A, Dhaka-1208 · 2. Araihazar Branch ATM, Madina Plaza, ...
  28. [28]
    ONE Bank selects Sybase 365 platform to offer mobile banking ...
    ONE Bank selects Sybase 365 platform to offer mobile banking services in Bangladesh. June 15, 2012. Telecom Lead Bangladesh: ONE Bank (OBL), a private<|separator|>
  29. [29]
    One Bank launches OK wallet service - Dhaka - New Age
    Oct 31, 2018 · This OK Wallet will cater to wide range of services including cash deposit and withdrawal, in-store shopping by QR code, utility bill payment, ...
  30. [30]
    ONE Bank Launches Mobile Financial Service OK Wallet
    Nov 8, 2018 · The private sector commercial bank said in a statement that it has launched a mobile financial service and digital payment service called OK wallet.
  31. [31]
    ONE Bank App - Apps on Google Play
    1 App is a digital banking service provided by ONE Bank Limited that designed to enable customers to conduct financial transactions anytime anywhere remotely.
  32. [32]
    ONE Bank App on the App Store
    Rating 4.0 (28) · Free · iOS1 App is a digital banking service provided by ONE Bank Limited that designed to enable customers to conduct financial transactions anytime anywhere remotely.
  33. [33]
    ONE Bank e-Account - Apps on Google Play
    Feb 6, 2023 · “e-Account” is a digital banking service provided by ONE Bank Limited that designed to enable customers to open account with ONE Bank anytime anywhere remotely.Missing: technology | Show results with:technology
  34. [34]
    Internet Banking - ONE Bank PLC.
    Internet banking gives you access to your personal and corporate accounts online anytime, anywhere. It's the perfect way to do your banking whether from ...Missing: technology | Show results with:technology
  35. [35]
    ONE Bank PLC.
    About Us. ONE Bank Profile · Board of Directors · Executive Committee · Audit Committee · Risk Management Committee · Management Committee ...Abou OBL · Board of Directors · Locations · Branch Locations
  36. [36]
    [PDF] Annual Report 2018_Layout 1.qxd - ONE Bank PLC.
    Jul 9, 2019 · ONE Bank Limited signed an Agreement with Fintech Innovations ... The consolidated financial statements include the financial statements of ONE ...
  37. [37]
    Digital banking in Bangladesh, current status and obstacles
    Sep 13, 2023 · This article investigates the dynamic world of digital banking in Bangladesh, including its necessity, regulatory framework, market participants, technological ...
  38. [38]
    [PDF] THE USE AND IMPORTANCE OF DIGITAL TRANSACTIONS
    Jul 3, 2024 · These initiatives are aimed at empowering individuals to embrace the convenience and security of digital banking. Promoting Digital Transactions ...Missing: Limited | Show results with:Limited
  39. [39]
    About ONE Bank Limited (ONEB) - Investing.com
    This page offers an in-depth profile of ONE Bank Limited, including a general overview of the company's business and key management.Missing: facts | Show results with:facts
  40. [40]
    Retail Deposit - ONE Bank PLC.
    Silver Account is a daily interest bearing and monthly interest paying savings account. OBPLC Youth Banking. Youth Banking is a specially designed savings ...Missing: offerings | Show results with:offerings
  41. [41]
    Retail Loan - ONE Bank PLC.
    ONE Bank offers Personal, SwopnoNeer, Cash Line, Home, Car, Student, and Professional loans.
  42. [42]
    Anannya Women's Platinum Credit Card - ONE Bank Cards
    Women's VISA Debit Card. Annual Fee of Just BDT 200! Daily transaction limit of BDT 1 Lac; Secure and Modern Banking; 24/7 Banking Convenience.
  43. [43]
    Corporate Deposit - ONE Bank PLC.
    Corporate Banking. Corporate Deposit. -, Deposit Account. -, Salary/Payroll Account. Corporate Finances. HRC Bhaban, 46, Kawran Bazar C/A, Dhaka-1215, ...
  44. [44]
    ONE Securities Ltd.
    Welcome to ONE Securities Limited. CAPITAL MARKET SUMMARY. Dhaka Stock Exchange Limited (DSE). DSEX, 5120.0669, -6.913, -0.1348%. DSES, 1081.4716, -2.2938, - ...ContactBoard of DirectorsAbout OSLBranchesServices
  45. [45]
    ONE Investments Ltd.
    Welcome to ONE Bank PLC. We make things Happen ... ONE Investments Ltd. Board of Directors & Top Executives. Ms. Farzana Chowdhury. Chairperson. Mr. Shawket ...
  46. [46]
    ONE Bank signs agreement with Bangladesh Bank
    Bangladesh Bank has launched a refinancing scheme of Tk 10 billion for renovation, modernization and construction of new cinema halls.
  47. [47]
    ONE Bank PLC: Islami Banking - Dhaka
    ONE Bank Limited has started “Al NOOR Islami Banking Operations” with the objective to serve the Customers who prefer Islami Shari'ah-based Banking.
  48. [48]
    One Bank PLC Balance Sheet – DSEBD:ONEBANKPLC
    Total assets of ONEBANKPLC for Q2 25 is 348.02 B BDT, 1.03% more than the previous Q1 25. And total liabilities increased by 1.03% in Q2 25 to 323.48 B BDT.
  49. [49]
    [PDF] Un-audited Financial Statements - As on 30 June 2024
    Jun 30, 2024 · The total assets are 320,462,927,801 Taka, and total liabilities are 299,777,053,917 Taka.
  50. [50]
  51. [51]
    How ONE Bank posts 242% profit growth in April-June of 2024
    Rising interest rates in government securities and the lifting of the bar on the lending rate helped ONE Bank boost its net profit by 242% in the April-June ...
  52. [52]
    [PDF] Un-audited Financial Statements - As on 30 June 2025 - ONE Bank
    Jun 30, 2025 · ONE Securities Limited (OSL) is a subsidiary of ONE Bank PLC. OSL was incorporated on May 04, 2011 under the Companies Act (Act XVIII) of 1994 ...
  53. [53]
    One Bank (DSE:ONEBANKPLC) Financials - Income Statement
    Detailed annual and quarterly income statement for One Bank (DSE:ONEBANKPLC). See many years of revenue, expenses and profits or losses.
  54. [54]
  55. [55]
    [PDF] Identifying Efficiency of Banks' Performance Using Financial ...
    The result, financial ratios (as percentage) shown in appendix A3, indicates that return on assets (0.08), return on equity (0.24), cost to income ratio (91.49) ...<|separator|>
  56. [56]
  57. [57]
    In 2024, Bangladesh's banking sector showed a mixed profit ...
    May 17, 2025 · Out of 22 banks that have published their financials so far, 13 reported profit growth, 7 saw profit declines, and 2 faced increased losses.
  58. [58]
    ONE Bank PLC | PDF | Leverage (Finance) | Basel Iii - Scribd
    The report analyzes the bank's financial performance from 2020 to 2023, highlighting key metrics such as liquidity ratios, profitability measures, and risk ...
  59. [59]
    ONE Bank reports 11.30% profit growth in 2024 - LinkedIn
    Jun 28, 2025 · ONE Bank, a private sector lender, reported an 11.30% profit growth in 2024, posting a net profit after tax of Tk127.97 crore.
  60. [60]
    One Bank (DSE:ONEBANKPLC) Statistics & Valuation Metrics
    Return on Equity (ROE), 4.53%. Return on Assets (ROA), 0.31%. Return on Invested Capital (ROIC), n/a. Return on Capital Employed (ROCE), n/a.
  61. [61]
    One Bank declares no dividend despite profit growth of 14% in 2024
    Surpasses 2024's full-year earnings​​ According to the bank's financial disclosure, consolidated net profit rose 52% year-on-year during January-September 2025, ...Missing: profitability | Show results with:profitability
  62. [62]
    ONE Bank penalised for cooking the books | The Business Standard
    The Bangladesh Bank has imposed a financial penalty on ONE Bank for cooking up financial numbers in its balance sheet for the year 2020.
  63. [63]
    ONE Bank cooks the books to siphon cash to owners
    Aug 2, 2021 · The Bangladesh Bank discovered the manipulation three months after the balance sheet was published. When contacted, M Fakhrul Alam, managing ...
  64. [64]
    [PDF] Disclosures on Risk Based Capital (Basel III) - ONE Bank PLC
    2024 to defer the provision shortfall of BDT 641.01 crore (General Provision BDT 191.48 crore and Specific Provision BDT 449.53 crore) till the finalization ...Missing: manipulation | Show results with:manipulation
  65. [65]
    How ONE Bank hides Tk995cr loss through provision deferral
    Jun 29, 2025 · The non-recognition of this shortfall was permitted under a Bangladesh Bank letter dated 21 May 2024, which allowed the bank to defer the ...Missing: manipulation | Show results with:manipulation
  66. [66]
    Earnings manipulation behavior in the banking industry of Bangladesh
    Sep 1, 2022 · The management of One Bank Limited, a listed commercial bank, has manipulated the financial statements to overstate the profit without ...
  67. [67]
    4 banks must pay Tk 261.2 million in penalty for violating SEC rules
    One Bank will have to pay a fine of 10 per cent of the profit of Tk 493 million of bonus shares, i.e., about Tk 50 million, as the company has only paid bonus ...
  68. [68]
    BB rejects TK15 lakh fine waivers to 3 banks over CIB reporting ...
    ... Bangladesh, ICB Islamic Bank, Pubali Bank, Al-Arafah Islami Bank, United Commercial Bank, Union Bank, EXIM Bank, NCC Bank, NRB Bank, One Bank, Trust Bank ...
  69. [69]
  70. [70]
  71. [71]
  72. [72]
  73. [73]
    Banc One Capital Markets Announces Settlement with NASD
    BOCM agreed to pay a $1.8 million fine to settle charges related to the internal accounting problems caused by a systems changeover and its regulatory ...Missing: irregularities | Show results with:irregularities
  74. [74]
    ONE Bank arranges strategy meet - New Age
    Jan 20, 2025 · ONE Bank has arranged Strategy Meet–2025 to share strategies formulated to take the bank to a higher plateau through strengthened corporate centralisation.
  75. [75]
    ONE Bank PLC. - Dhaka
    OBPLC Integrity Strategy Progress Report April - June, 2025 · OBPLC Integrity Strategy Progress Report January - March, 2025 · OBPLC Integrity Strategy Progress ...Missing: initiatives | Show results with:initiatives
  76. [76]
    One Bank PLC has announced plans to issue its sixth subordinated ...
    Jul 2, 2025 · One Bank PLC has announced plans to issue its sixth subordinated bond, titled “One Bank Subordinated Bond – 6th,” valued at Tk600 crore, ...
  77. [77]
    One Bank to issue Tk600 crore subordinated bond
    One Bank PLC, a listed lender on the Dhaka Stock Exchange, has decided to float its sixth subordinated bond, to be titled “One Bank Subordinated Bond – 6th.”
  78. [78]
    UCB Investment arranges Tk 4,000 million subordinated bond for ...
    UCB Investment Limited has successfully arranged the issuance of the "ONE Bank Subordinated Bond V", amounting to Tk 4,000 million, for ONE Bank PLC.
  79. [79]
    Why ONE Bank skips dividend despite profit growth, share price ...
    ONE Bank PLC has announced that it will not pay any dividend to its shareholders for the year 2024, despite posting a 14% year-on-year growth in profit.
  80. [80]
  81. [81]
    ONE Bank PLC. - Dhaka
    ONE Bank PLC signed an Agreement with Bangladesh Economic Zones Authority (BEZA) on January 30, 2024 for re-location of existing Branch at Admin Building of ...