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 |