Annual Report 2014
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Notes to the Consolidated Financial Statements
Operating and Financial Results
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Notes to the Consolidated Financial Statements
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Operating and Financial Results
Financial Statements
Notes to the Consolidated Financial Statements
Consolidated Statement of Profit or Loss
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1. Organization
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1. Organization
2. Basis of Presentation
3. Significant Accounting Policies
4. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
5. Changes in presentation
6. Business combination
7. Fee and Commission Income
8. Interest and Other Finance Income
9. Net Loss on Financial Assets Available-for-Sale
10. Foreign Exchange Gains Less Losses
11. Other operating income
12. Administrative and Other Operating Expenses
13. Personnel Expenses
14. Income Tax
15. Cash and Cash Equivalents
16. Financial Assets at Fair Value Through Profit or Loss
17. Due from Financial Institutions
18. Central Counterparty Financial Assets and Liabilities
19. Investments Available-for-Sale
20. Investments in Associates
21. Property and Equipment
22. Intangible Assets
23. Goodwill
24. Other Assets
25. Balances of Market Participants
26. Other Liabilities
27. Share Capital and Share Premium
28. Retained Earnings
29. Earnings per Share
30. Commitments and Contingencies
31. Transactions with Related Parties
32. Fair Value Measurements
33. Capital Management
34. Risk Management Policies
35. Offsetting of financial instruments
36. Events after the reporting date
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