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Financial Statements

Financial Statements – Table of Content

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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 – Tax Expense
10. Significant Accounting Policies – Statement of Cash Flows
11. Amendments to Accounting Standards Issued But Not Yet Effective

Notes to the Financial Statements – Income Statement

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

Notes to the Financial Statements – Statement of Financial Position: Assets

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. Investment 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

Notes to the Financial Statements – Statement of Financial Position: Liabilities and Equity

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

Notes to the Financial Statements – Other Disclosures

58. Contingent Liabilities and Commitments
59. Net Assets Value per Ordinary Share
60. Litigation Against the Bank
61. Maturity Analysis – Group
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
68. Repurchase and reverse repurchase transactions in scripless treasury bonds and scripless treasury bills
69. Events After the Reporting Period