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. |
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 – Tax Expense |
| 10. |
Material 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 |
