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Financial Statements – Table of Content

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 – Income Tax Expense  
10. Significant Accounting Policies – Statement of Cash Flows  
11. New 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 Financial Investments  
17. Other Income (Net)  
18. Impairment Charges for Loans and Other Losses  
19. Personnel Expenses  
20. Depreciation and Amortisation  
21. Other Operating Expenses  
22. Income Tax Expense  
23. Earnings Per Share (EPS)  
24. Dividends  

Notes to the Financial Statements – Statement of Financial Position: Assets
25. Classification of Financial Assets and
Financial Liabilities 		 
26. Fair Value Measurement  
27. Cash and Cash Equivalents  
28. Balances with Central Banks  
29. Placements with Banks  
30. Derivative Financial Assets  
31. Other Financial Instruments – Held for Trading  
32. Loans and Receivables to Banks  
33. Loans and Receivables to Other Customers  
34. Financial Investments – Available for Sale  
35. Financial Investments – Held to Maturity  
36. Financial Investments – Loans and Receivables  
37. Investments in Subsidiaries  
38. Investments in Associates  
39. Property, Plant and Equipment  
40. Intangible Assets  
41. Leasehold Property  
42. Other Assets  

Notes to the Financial Statements – Statement of Financial Position: Liabilities and Equity
43. Due to Banks  
44. Derivative Financial Liabilities  
45. Due to Other Customers/Deposits from Customers  
46. Other Borrowings  
47. Current Tax Liabilities  
48. Deferred Tax Assets and Liabilities  
49. Other Provisions  
50. Other Liabilities  
51. Due to Subsidiaries  
52. Subordinated Liabilities  
53. Stated Capital  
54. Share-based Payment  
55. Statutory Reserves  
56. Retained Earnings  
57. Other Reserves  
58. Non-Controlling Interest  

Notes to the Financial Statements – Other Disclosures
59. Contingent Liabilities and Commitments  
60. Net Assets Value per Ordinary Share  
61. Litigation Against the Bank  
62. Maturity Analysis  
63. Operating Segments  
64. Related Party Disclosures  
65. Non-Cash Items Included in Profit Before Tax  
66. Change in Operating Assets  
67. Change in Operating Liabilities  
68. Operating Leases  
69. Financial Risk Review  
70. Events After the Reporting Period  
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