General information

Significant accounting policies

Critical accounting estimates and judgement



Costs of sales and services

Other net income

Expected credit losses

Impairment losses

Net finance charges

Profit before taxation

Income tax expense

Benefits and interests of directors

Individuals with highest emoluments


Earnings per share

Other comprehensive gain

Segment reporting

Cash and deposits

Placements with banks and non-bank financial institutions

Derivative financial instruments

Trade and other receivables

Contract assets and contract liabilities


Financial assets held under resale agreements

Loans and advances to customers and other parties

Investments in financial assets


Interests in associates

Interests in joint ventures

Fixed assets

ROU assets and lease liabilities

Intangible assets


Income tax in the balance sheet

Deposits from banks and non-bank financial institutions

Placements from banks and non-bank financial institutions

Trade and other payables

Financial assets sold under repurchase agreements

Deposits from customers

Bank and other loans

Debt instruments issued


Share capital and reserves

Movement of allowances for impairment losses

Contingent liabilities and commitments

Financial risk management and fair values

Material related parties

Structured entities

Supplementary information to the consolidated cash flow statement

Major transactions with non-controlling interests

Balance sheet and reserve movement of the Company

Post balance sheet events

Approval of the consolidated financial statements

Possible impact of amendments, new standards and interpretations issued but not yet adopted

Principal subsidiaries, associates and joint ventures