individual retirement, health savings, and education savings accounts, as well as trust accounts for real estates. The company’s loan portfolio comprises micro business loans, small business loans, medium business loans, overdraft, personal loans, overdraft facility for depositors, revolving credit line, credit line, housing loans, home improvement loans, car loans, student loans, and motorbike loans, as well as credit cards and trade loans. It also offers various cash management services consisting of bank confirmation, cashier's cheque, payroll service, distributor/cash collection, supplier payment, cash consolidation accounts, standing order/direct debit, traveler’s cheque, foreign cheque purchase, bank draft, safe box service, tax payment service, vehicle tax stamps sale, forward exchange contract, and foreign exchange; and trade finance services, such as documentary collection, documentary credit, and bank guarantee services. In addition, the company provides e-banking, funds transfers, and life insurance services; securities brokerage services; and training and consultative services in banking and finance sectors. It provides its services through 238 offices, 152 ATMS, and 904 POS terminals in the Kingdom of Cambodia, as well as 28 offices in Laos. ACLEDA Bank Plc. was founded in 1993 and is headquartered in Phnom Penh, the Kingdom of Cambodia.