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FINANCIAL STATEMENTS

CERTIFICATE FROM THE COMPANY SECRETARY
INDEPENDENT AUDITORS’ REPORT
STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
STATEMENTS OF FINANCIAL POSITION
STATEMENTS OF CHANGES IN EQUITY
STATEMENTS OF CASH FLOWS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2020

1. GENERAL INFORMATION

2. APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs)

3. SIGNIFICANT ACCOUNTING POLICIES

4. NET INCOME

5. NET FEE AND COMMISSION INCOME

6. NET (LOSS)/GAIN FROM DERECOGNITION OF FINANCIAL ASSETS MEASURED AT AMORTISED COST

7. NET TRADING INCOME

8. NET IMPAIRMENT LOSS ON FINANCIAL ASSETS

9. PERSONNEL EXPENSES

10. OTHER OPERATING EXPENSES

11. TAXATION

12. DIVIDENDS

13. CASH AND CASH EQUIVALENTS

14. DUE FROM BANKS

15. DERIVATIVE FINANCIAL INSTRUMENTS

16. LOANS AND ADVANCES TO BANKS

17. INVESTMENT SECURITIES

18. INVESTMENT IN SUBSIDIARY

19. PROPERTY AND EQUIPMENT

20. INTANGIBLE ASSETS

21. LEASE

22. OTHER ASSETS

23. DUE TO BANKS

24. DEPOSITS FROM BANKS

25. DEBTS ISSUED

26. OTHER LIABILITIES

27. FINANCIAL LIABILITIES MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS

28. ORDINARY SHARES

29. CLASS A SHARES

30. RETIREMENT BENEFIT OBLIGATION

31. RETAINED EARNINGS AND OTHER RESERVES

32. FAIR VALUE OF FINANCIAL INSTRUMENTS

33. ADDITIONAL CASH FLOW INFORMATION

34. MATURITY ANALYSIS OF ASSETS AND LIABILITIES

35. CONTINGENT LIABILITIES AND COMMITMENTS

36. RELATED PARTY DISCLOSURES

37. FINANCIAL RISK MANAGEMENT

38. CAPITAL

39. EVENTS AFTER REPORTING DATE

40. OFFSETTING FINANCIAL INSTRUMENTS

41. SEGMENTAL REPORTING

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