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
|
|
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.
|
Investments in Subsidiaries
|
|
38.
|
Investments in Associates
|
|
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.
|
Operating Leases
|
|
68.
|
Financial Risk Review
|
|
69.
|
Events After the Reporting Period
|
