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