Primary Financial Statements |
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| Income Statement
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| Statement of Profit or Loss and
Other Comprehensive Income
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| Statement of Financial Position
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| Statement of Changes in Equity – Group
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| Statement of Changes in Equity – Bank
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| Statement of Cash Flows
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Notes to the Financial Statements – General |
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1. |
Reporting Entity |
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2. |
Basis of Accounting |
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3. |
Financial Risk Management |
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4. |
Fair Value Measurement |
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5. |
Changes in Accounting Policies |
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6. |
Significant Accounting Policies – General |
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7. |
Significant Accounting Policies –
Recognition of Assets and Liabilities |
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8. |
Significant Accounting Policies –
Recognition of Income and Expense |
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9. |
Significant Accounting Policies –
Income Tax Expense |
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10. |
Significant Accounting Policies –
Statement of Cash Flows |
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11. |
New Accounting Standards Issued
But Not Yet Effective |
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Notes to the Financial Statements – Income Statement |
12. |
Gross Income |
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13. |
Net Interest Income |
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14. |
Net Fee and Commission Income |
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15. |
Net Gains/(Losses) from Trading |
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16. |
Net Gains/(Losses) from Financial Investments |
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17. |
Other Income (Net) |
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18. |
Impairment Charges for Loans and Other Losses |
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19. |
Personnel Expenses |
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20. |
Depreciation and Amortisation |
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21. |
Other Operating Expenses |
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22. |
Income Tax Expense |
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23. |
Earnings Per Share (EPS) |
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24. |
Dividends |
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Notes to the Financial Statements –
Statement of Financial Position: Assets |
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25. |
Classification of Financial Assets and
Financial Liabilities |
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26. |
Fair Value Measurement |
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27. |
Cash and Cash Equivalents |
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28. |
Balances with Central Banks |
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29. |
Placements with Banks |
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30. |
Derivative Financial Assets |
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31. |
Other Financial Instruments – Held for Trading |
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32. |
Loans and Receivables to Banks |
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33. |
Loans and Receivables to Other Customers |
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34. |
Financial Investments – Available for Sale |
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35. |
Financial Investments – Held to Maturity |
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36. |
Financial Investments – Loans and Receivables |
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37. |
Investments in Subsidiaries |
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38. |
Investments in Associates |
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39. |
Property, Plant and Equipment |
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40. |
Intangible Assets |
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41. |
Leasehold Property |
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42. |
Other Assets |
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Notes to the Financial Statements – Statement of Financial Position: Liabilities and Equity |
43. |
Due to Banks |
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44. |
Derivative Financial Liabilities |
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45. |
Due to Other Customers/Deposits from Customers |
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46. |
Other Borrowings |
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47. |
Current Tax Liabilities |
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48. |
Deferred Tax Assets and Liabilities |
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49. |
Other Provisions |
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50. |
Other Liabilities |
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51. |
Due to Subsidiaries |
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52. |
Subordinated Liabilities |
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53. |
Stated Capital |
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54. |
Share-based Payment |
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55. |
Statutory Reserves |
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56. |
Retained Earnings |
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57. |
Other Reserves |
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58. |
Non-Controlling Interest |
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Notes to the Financial Statements – Other Disclosures |
59. |
Contingent Liabilities and Commitments |
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60. |
Net Assets Value per Ordinary Share |
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61. |
Litigation Against the Bank |
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62. |
Maturity Analysis |
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63. |
Operating Segments |
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64. |
Related Party Disclosures |
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65. |
Non-Cash Items Included in Profit Before Tax |
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66. |
Change in Operating Assets |
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67. |
Change in Operating Liabilities |
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68. |
Operating Leases |
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69. |
Financial Risk Review |
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70. |
Events After the Reporting Period |
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