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    Statement of Financial Position Assets

    Uploaded by

    NindasurnilaPramestiCahyani
    This document contains financial statements for a bank, including a statement of financial position, income statement, statements of comprehensive income and changes in equity, and statement of cash flows. The statement of financial position shows the bank's assets (such as cash, investments, loans) and liabilities (such as deposits, other debt). The income statement reports the bank's income, expenses and profits. The other statements show changes in equity and cash flows during the fiscal year.

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    © All Rights Reserved
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    Statement of Financial Position Assets

    Uploaded by

    NindasurnilaPramestiCahyani
    19 views5 pages
    This document contains financial statements for a bank, including a statement of financial position, income statement, statements of comprehensive income and changes in equity, and statement of cash flows. The statement of financial position shows the bank's assets (such as cash, investments, loans) and liabilities (such as deposits, other debt). The income statement reports the bank's income, expenses and profits. The other statements show changes in equity and cash flows during the fiscal year.

    Original Description:

    syariah,, affin bank malaysia

    Original Title

    acc bnk

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    This document contains financial statements for a bank, including a statement of financial position, income statement, statements of comprehensive income and changes in equity, and statement of cash flows. The statement of financial position shows the bank's assets (such as cash, investments, loans) and liabilities (such as deposits, other debt). The income statement reports the bank's income, expenses and profits. The other statements show changes in equity and cash flows during the fiscal year.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    19 views5 pages

    Statement of Financial Position Assets

    Uploaded by

    NindasurnilaPramestiCahyani
    This document contains financial statements for a bank, including a statement of financial position, income statement, statements of comprehensive income and changes in equity, and statement of cash flows. The statement of financial position shows the bank's assets (such as cash, investments, loans) and liabilities (such as deposits, other debt). The income statement reports the bank's income, expenses and profits. The other statements show changes in equity and cash flows during the fiscal year.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    STATEMENT OF FINANCIAL POSITION

    ASSETS
    Cash and short-term funds
    Deposits and placements with banks and other financial institutions
    Derivative financial assets
    Financial investments available-for-sale
    Financial investments held-to-maturity
    Financing, advances and other financing
    Other assets
    Amount due from holding company
    Amount due from joint ventures
    Amount due from associate
    Deferred tax assets
    Statutory deposits with Bank Negara Malaysia
    Investment in joint ventures
    Investment in associate
    Property and equipment
    Intangible assets
    TOTAL ASSETS

    LIABILITIES AND EQUITY


    Deposits from customers
    Deposits and placements of banks and other financial institutions
    Investment accounts due to designated financial institutions
    Derivative financial liabilities
    Other liabilities
    Amount due to holding company
    Provision for taxation
    TOTAL LIABILITIES

    Share capital
    Reserves
    TOTAL EQUITY
    TOTAL LIABILITIES AND EQUITY

    COMMITMENTS AND CONTINGENCIES


    INCOME STATEMENT

    Income derived from investment of depositors’ funds and others


    Income derived from investment of investment accounts
    Income derived from investment of shareholders’ funds
    Allowances for impairment losses on financing, advances and other financing
    Total distributable income
    Income attributable to the depositors
    Total net income
    Other operating expenses
    Profit before zakat and taxation
    Zakat
    Profit before taxation
    Taxation
    Net profit after zakat and taxation
    Attributable to:
    Equity holder of the Bank
    Earnings per share (sen):
    - Basic
    Statements of Comprehensive Income

    Profit after zakat and taxation


    Other comprehensive income:
    Items that may be reclassified subsequently to profit and loss:
    Net fair value change in financial investments available-for-sale
    Deferred tax on financial investments available-for-sale
    Other comprehensive expense for the financial year, net of tax
    Total comprehensive income for the financial year
    Attributable to equity holder of the Bank:
    - Total comprehensive income

    Statements of Changes in Equity

    Economic Entity
    At 1 January 2016
    Net profit for the financial year
    Other comprehensive income (net of tax)
    - Financial investments available-for-sale
    Total comprehensive income
    Issued during the financial year
    Transfer to statutory reserves / regulatory reserves
    At 31 December 2016

    Economic Entity
    At 1 January 2015
    Net profit for the financial year
    Other comprehensive income (net of tax)
    - Financial investments available-for-sale
    Total comprehensive income
    Issued during the financial year
    Transfer to statutory reserves / regulatory reserves
    At 31 December 2015

    The Bank
    At 1 January 2016
    Net profit for the financial year
    Other comprehensive income (net of tax)
    - Financial investments available-for-sale
    Total comprehensive income
    Issued during the financial year
    Transfer to statutory reserves / regulatory reserves
    At 31 December 2016
    Statements of Cash Flows

    CASH FLOWS FROM OPERATING ACTIVITIES


    Profit before taxation
    Adjustments for items not involving the movement of cash and cash equivalents:
    Finance income and hibah from:
    - financial investments available-for-sale
    - financial investments held-to-maturity
    Accretion of discount less amortisation of premium
    - financial investments available-for-sale Gain on sale/redemption:
    - financial investments available-for-sale
    Gain on unrealised foreign exchange
    Depreciation of property and equipment
    Property and equipment written-off
    Amortisation of intangible assets
    Net individual impairment
    Net collective impairment
    Bad debt on financing written-off
    Zakat
    Operating profit before changes in working capital

    Decrease/(increase) in operating assets:


    Deposits and placements with banks and other financial institutions
    Financing, advances and other financing
    Other assets
    Statutory deposits with Bank Negara Malaysia
    Amount due from holding company
    Amount due from joint ventures
    Derivative financial instruments

    Statements of Cash Flows

    CASH FLOWS FROM OPERATING ACTIVITIES


    Increase/(decrease) in operating liabilities:
    Deposits from customers
    Deposits and placements of banks and other financial institutions
    Investment accounts due to designated financial institutions
    Amount due to holding company
    Other liabilities
    Cash used in operations
    Zakat paid
    Tax paid
    Net cash used in operating activities

    CASH FLOWS FROM INVESTING ACTIVITIES


    Finance income and hibah received from:
    - financial investments available-for-sale
    - financial investments held-to-maturity
    Redemption of financial investments held-to-maturity
    Net (purchase)/sale of financial investments available-for-sale
    Purchase of property and equipment
    Net cash (used in)/generated from investing activities

    CASH FLOWS FROM FINANCING ACTIVITIES


    Increase in share capital
    Net cash generated from financing activities
    Net decrease in cash and cash equivalents
    Net (decrease)/ increase in foreign exchange
    Cash and cash equivalents at beginning of the financial year
    CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL YEAR (Note 2)

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