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 Material Accounting Policies |
| 6. |
Material Accounting Policies – General |
| 7. |
Material Accounting Policies – Recognition of Assets and
Liabilities
|
| 8. |
Material Accounting Policies – Recognition of Income and
Expense
|
| 9. |
Material Accounting Policies – Taxes and Levies |
| 10. |
Material Accounting Policies – Statement of Cash Flows
|
| 11. |
New or Amended Accounting Standards Issued, But
Not Yet Effective as at the Reporting Date
|
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/(reversal) 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 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 and Provisions |
| 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 – Group |
| 61. |
Operating Segments |
| 62. |
Related Party Disclosures |
| 63. |
Non-Cash Items Included in Profit or Loss and
Other Comprehensive Income
|
| 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 PeriodM |
| 69. |
Changes to Comparative Information |
