Consolidated profit and loss account
(before profit appropriation) | Notes | Page numbers | IFRS 9 | IAS 39 |
Income | ||||
Interest income from financial instruments measured at amortized cost1 | 132,098 | 149,660 | ||
Interest income from financial instruments measured at FVPL1 | 31,259 | 5,017 | ||
Interest expenses from financial instruments measured at amortized cost1 | -43,788 | -41,465 | ||
Interest expenses from financial instruments measured at FVPL1 | -20,409 | -10,741 | ||
Net interest income | 99,160 | 102,471 | ||
Fee and commission income | 2,190 | 2,204 | ||
Fee and commission expense | -441 | -368 | ||
Net fee and commission income | 1,749 | 1,836 | ||
Dividend income | 13,404 | 20,408 | ||
Results from equity investments | 9 | 43,758 | 91,870 | |
Results from financial transactions | 559 | 897 | ||
Remuneration for services rendered | 14,279 | 12,393 | ||
Other operating income | 726 | 1,229 | ||
Total other income | 72,726 | 126,797 | ||
Total income | 173,635 | 231,104 | ||
Operating expenses | ||||
Staff costs | -38,643 | -36,012 | ||
Other administrative expenses | -11,413 | -12,423 | ||
Depreciation and impairment of fixed assets | -1,930 | -1,483 | ||
Other operating expenses | -28 | -30 | ||
Total operating expenses | -52,014 | -49,948 | ||
Impairments on | ||||
Interest-bearing securities | 10 | - | ||
Loans | 12,180 | 8,000 | ||
Loan commitments | 2,510 | - | ||
Equity investments and associates | - | -12,290 | ||
Guarantees issued | 441 | 1,391 | ||
Total impairments | 15,141 | -2,899 | ||
Results on associates | ||||
Share in the result of associates | 3,403 | -2,962 | ||
Total result on associates | 3,403 | -2,962 | ||
Profit before taxation | 140,165 | 175,295 | ||
Income tax | -16,227 | -19,753 | ||
Net profit | 123,938 | 155,542 | ||
Net profit attributable to | ||||
Owners of the parent company | 123,794 | 155,542 | ||
Non controlling interests | 144 | - | ||
Net profit | 123,938 | 155,542 |
- 1 In accordance with updated IAS 1.82(a) effective from 2018 interest revenue calculated using the effective interest method (applicable for financial instruments measured at amortized cost) has been presented separately. Comparative figures have been changed accordingly. The interest income as per June 2017 from interest bearing securities that were classified as available for sale under IAS 39 has been presented under 'Interest income from financial instruments measured at amortized cost'.