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. |
Taxes on Financial Services |
23. |
Income Tax Expense/(Reversal) |
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 Other Customers |
34. |
Financial Assets at Amortised Cost –
Debt and Other Financial Instruments |
35. |
Financial Assets measured at Fair Value through
Other Comprehensive Income |
36. |
Investments in Subsidiaries |
37. |
Investment in Associate |
38. |
Property, Plant and Equipment and
Right-of-Use Assets |
39. |
Investment Properties |
40. |
Intangible Assets |
41. |
Deferred Tax Assets and Liabilities |
42. |
Other Assets |
Notes to the Financial Statements –
Statement of Financial Position:
Liabilities and Equity |
43. |
Due to Banks |
44. |
Derivative Financial Liabilities |
45. |
Financial Liabilities at Amortised Cost – Due to Depositors |
46. |
Financial Liabilities at Amortised Cost – Other Borrowings |
47. |
Current Tax Liabilities |
48. |
Other Liabilities |
49. |
Due to Subsidiaries |
50. |
Subordinated Liabilities |
51. |
Stated Capital |
52. |
Share-based Payment |
53. |
Statutory Reserves |
54. |
Retained Earnings |
55. |
Other Reserves |
56. |
Non-Controlling Interest |
Notes to the Financial Statements –
Other Disclosures |
57. |
Contingent Liabilities and Commitments |
58. |
Net Assets Value per Ordinary Share |
59. |
Litigation Against the Bank |
60. |
Maturity Analysis |
61. |
Operating Segments |
62. |
Related Party Disclosures |
63. |
Non-Cash Items Included in Profit Before Tax |
64. |
Change in Operating Assets |
65. |
Change in Operating Liabilities |
66. |
Financial Risk Review |
67. |
Repurchase and reverse repurchase transactions in scripless treasury bonds and scripless treasury bills |
68. |
Events After the Reporting Period |