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