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Financial Reports

FINANCIAL STATEMENTS - TABLE OF CONTENTS

Primary Financial Statements Page No.
Statement of Profit or Loss 184
Statement of Comprehensive Income 185
Statement of Financial Position 186
Statement of Changes in Equity 188
Statement of Cash Flows 192
Notes to the Financial Statements
1 Reporting Entity 194
2 Directors' responsibility for financial statements 195
3 Basis of preparation 195
4 Material accounting policies 198
5 Insurance business 207
6 New accounting standards issued but not effective as at the reporting date 208
7 Total income 210
8 Net interest income 210
9 Net fee and commission income 212
10 Net gains/ (losses) from trading 213
11 Net fair value gains/ (losses) from financial instruments at fair value through profit or loss 213
12 Net gains/(losses) from derecognition of financial assets 213
13 Net other operating income 214
14 Impairment charges/ (reversals) for loans and other losses 215
15 Personnel expenses 216
16 Depreciation and amortisation expenses 217
17 Other expenses 218
18 Taxes 219
19 Share of profits/ (losses) of associate companies, net of tax 220
20 Earnings per share and dividend per share 221
21 Analysis of financial instruments by measurement basis 222
22 Cash and cash equivalents 225
23 Balances with Central Banks 226
24 Placements with banks 227
25 Securities purchased under resale agreements 228
26 Derivative financial instruments 229
27 Financial assets recognised through profit or loss - measured at fair value 229
28 Financial assets at amortised cost - loans and advances 239
29 Financial assets at amortised cost - debt and other instruments 247
Page No.
30 Financial assets measured at fair value through OCI 253
31 Investment in subsidiary companies 256
32 Investment in associate companies 261
33 Investment properties 263
34 Property, plant and equipment 265
35 Right of use assets / leasehold properties 278
36 Intangible assets 281
37 Deferred tax assets / (liabilities) 282
38 Other assets 284
39 Due to banks 284
40 Securities sold under repurchase agreements 285
41 Derivative financial instruments 285
42 Financial liabilities at amortised cost - due to depositors 286
43 Financial liabilities at amortised cost - other borrowings 287
44 Debt securities issued 287
45 Current tax liabilities/ (assets) 288
46 Insurance contract liabilities 289
47 Other liabilities 290
48 Employee retirement benefit plans 290
49 Subordinated liabilities 300
50 Share capital 303
51 Permanent reserve fund 303
52 Retained earnings 304
53 Cash flow hedge reserve 304
54 Other reserves 304
55 Non-controlling interest 306
56 Notes to the statement of cash flows 307
57 Contingent liabilities and commitments 308
58 Assets pledged as security 310
59 Events after the reporting date 311
60 Maturity analysis of assets and liabilities 311
61 Related party disclosures 314
62 Financial reporting by segment 320
63 Fair values of assets and liabilities 322
64 Financial Risk Management 329