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Financial Statements

Notes to the Financial Statements

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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 6.1 Basis of consolidation

7. Significant accounting policies – recognition of assets and liabilities

8. Significant accounting policies – Recognition of income and expense

9. Significant Accounting Policies –Tax Expense

10. Significant Accounting Policies – Statement of Cash Flows

11. Amendments to Accounting Standards issued but not yet effective

12. Gross income

13. Net interest income

14. Net fee and commission income

15. Net gains/(losses) from trading

16. Net gains/(losses) from derecognition of financial assets

17. Net other operating income

18. Impairment charges and other losses

19. Personnel expenses

20. Depreciation and amortisation

21. Other operating expenses

22. Value Added Tax on financial services

23. Income tax expense

24. Earnings Per Share (EPS)

25. Dividends on ordinary shares

26. Classification of financial assets and financial liabilities

27. Fair value measurement

28. Cash and cash equivalents

29. Balances with Central Banks

30. Placements with banks

31. Derivative financial assets

32. Financial assets recognised through profit or loss – Measured at fair value

33. Financial assets at amortised cost – Loans and advances to banks

34. Financial assets at amortised cost – Loans and advances to other customers

35. Financial assets at amortised cost – Debt and other financial instruments

36. Financial assets measured at fair value through other comprehensive income

37. Investments in subsidiaries

38. Investment in associate

39. Property, plant and equipment and right-of-use assets

40. Investment properties

41. Intangible assets

42. Deferred tax assets and liabilities

43. Other assets

44. Due to banks

45. Derivative financial liabilities

46. Financial liabilities at amortised cost – Due to depositors

47. Financial liabilities at amortised cost – Other borrowings

48. Current tax liabilities

49. Other liabilities

50. Due to subsidiaries

51. Subordinated liabilities

52. Stated capital

53. Share-based payment

54. Statutory reserves

55. Retained earnings

56. Other reserves

57. Non-controlling interest

58. Contingent liabilities and commitments

59. Net assets value per ordinary share

60. Litigation against the Bank

61. Maturity analysis

62. Operating segments

63. Related party disclosures

64. Non-cash items included in profit before tax

65. Change in operating assets

66. Change in operating liabilities

67. Financial risk review