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TitleGuide to annual financial statements: IFRS 9
LanguageEnglish
File Size2.5 MB
Total Pages-
Table of Contents
                            Guide to annual financial statements: IFRS 9 ­– Illustrative disclosures for banks
Contents
	Notes
About this guide
Independent auditors’ report
Consolidated financial statements
	Financial highlights
	Consolidated statement of financial position
	Consolidated statement of profit or loss and other comprehensive income
	Consolidated statement of changes in equity
	Consolidated statement of cash flows
	Notes to the consolidated financial statements
		Basis of preparation
			1. Reporting entity
			2. Basis of accounting
			3. Functional and presentation currency
			4. Use of judgements and estimates
		Financial risk review and fair value
			5. Financial risk review
			6. Fair values of financial instruments
		Performance for the year
			7. Operating segments
			8. Net interest income
			9. Net fee and commission income
			10. Net trading income
			11. Net income from other financial instruments at FVTPL
			12. Other revenue
			13. Gain or loss arising from derecognition of financial assets measured at amortised cost
			14. Personnel expenses
			15. Other expenses
			16. Earnings per share
		Income taxes
			17. Income taxes
		Assets
			18. Financial assets and financial liabilities
			19. Cash and cash equivalents
			20. Trading assets and liabilities
			21. Derivatives held for risk management and hedge accounting
			22. Loans and advances to banks
			23. Loans and advances to customers
			24. Investment securities
			25. Property and equipment
			26. Intangible assets and goodwill
			27. Other assets
		Liabilities and equity
			28. Deposits from banks
			29. Deposits from customers
			30. Debt securities issued
			31. Subordinated liabilities
			32. Provisions
			33. Other liabilities
			34. Capital and reserves
		Group composition
			35. Group subsidiaries
		Other information
			36. Involvement with unconsolidated structured entities
			37. Transfers of financial assets
			38. Contingencies
			39. Related parties
			40. Operating leases
			41. Subsequent events
			42. Financial risk management
		Accounting policies
			43. Basis of measurement
			44. Changes in accounting policies
			45. Significant accounting policies
			46. Standards issued but not yet adopted
Appendix I: Presentation of comprehensive income – Two-statement approach
Acknowledgements
Keeping you informed
                        

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