[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-265341-105":59,"doc-detail-265341-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","im-bank-limited-annual-consolidated-separate-financial-statements-2025","I&M Bank Limited - Annual Consolidated & Separate Financial Statements 2025","","Annual consolidated and separate financial statements of I&M Bank Limited, presenting a complete set of corporate and financial reporting information for the year 2025. Includes corporate information, governance disclosures, and the directors’ reports and responsibilities, supported by independent auditor’s reporting. Provides consolidated and company profit or loss, other comprehensive income, financial position, changes in equity, and cash flow statements, followed by detailed notes and an abbreviations section to support consistent interpretation of key metrics.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/im-bank-limited-annual-consolidated-separate-financial-statements-2025/265341/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/im-bank-limited-annual-consolidated-separate-financial-statements-2025/265341.png","ImageObject",300,407,{"name":92,"@type":93},"Caleb Sterling","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-09","2026-09-14",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",23,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What financial statements are included in the consolidated and separate reporting set for 2025?","Question",{"text":113,"@type":114},"The statements include consolidated profit or loss, consolidated other comprehensive income, consolidated and company financial position, consolidated and company changes in equity, and consolidated and company cash flow, alongside the company profit or loss and other comprehensive income.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which governance and oversight materials are presented within the document?",{"text":118,"@type":114},"The document includes corporate information and governance sections such as the Chairman’s Report and the Statement on Corporate Governance.",{"name":120,"@type":111,"acceptedAnswer":121},"How is auditor assurance addressed in the reporting package?",{"text":122,"@type":114},"An Independent Auditor’s Report is included as part of the financials section, following the directors’ reports and statement of directors’ responsibilities.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},265341,1789394426,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":146,"preview_urls":147},962084925290,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","IMPACT  \nBEYOND NUMBERS  \nAnnual Consolidated & Separate Financial Statements  \n2  \n REGIONAL FOOTPRINT  \nKenya  \n1974  \nTanzania  \n2010  \nMauritius  \n2008  \nRwanda  \n2012  \nUganda  \n2021  \n3  \n CONTENT  \nINTRODUCTION  \n5  \nCorporate Information  \nGOVERNANCE  \n10  \n13  \nChairman’s Report  \nStatement on Corporate Governance  \nBUSINESS  \n35  \n0  \nFinancial Strategy and Highlights  \nOur Shared Value  \nFINANCIALS  \n42  \n44  \n45  \n49  \n50  \n51  \n52  \n53  \n54  \n56  \n58  \n59  \n60  \nReport of The Directors  \nStatement of Directors’ Responsibilities Independent Auditor’s Report Consolidated Statement of Profit or Loss  \nConsolidated Statement of Other Comprehensive Income  \nCompany Statement of Profit or Loss and Other Comprehensive Income Consolidated Statement of Financial Position  \nCompany Statement Of Financial Position Consolidated Statement of Changes in Equity Company Statement of Changes in Equity Consolidated Statement of Cash Flow Company Statement of Cash Flow  \nNotes To The Consolidated and Separate Financial Statements  \n4  \n ABBREVIATIONS  \nIn this document we have used the following abbreviations:  \nACL  \nAGM  \nALCO  \nBAC  \nBCC  \nBNRC  \nBPC  \nBRMC  \nBSTC  \nCAPEX  \nCBK  \nCEO  \nCGU  \nCMA  \nCRMC  \nCS  \nCSR  \nEAD  \nECL  \nED  \nFVOCI  \nFVTPL  \nGDP  \nGPO  \nGroup  \nGED  \nAllowance for Credit Losses Annual General Meeting Assets and Liabilities Committee Board Audit Committee  \nBoard Credit Committee  \nBoard Nominations and Remuneration Committee  \nBoard Procurement Committee  \nBoard Risk Management Committee  \nBoard Share Transfers Committee Capital expenditure  \nCentral Bank of Kenya Chief Executive Officer Cash Generating Unit Capital Markets Authority  \nCredit Risk Management Committee  \nCompany Secretary Corporate Social Responsibility Exposure at Default Expected Credit Losses Executive Director  \nFair value through other comprehensive income  \nFair value through profit and loss Gross Domestic Product General Post Office  \nI&M Bank LIMITED together with its subsidiary undertakings  \nGroup Executive Director  \nHRC  \nIAS  \nICT  \nIFC  \nIFRSs  \nIMBIL  \nIMGP  \nINED  \nNCI  \nNED  \nITSC  \nKShs  \nLGD  \nM&A  \nNSE  \nOCI  \nOPEX  \nPBT  \nPAT  \nPD  \nPP&E  \nSICR  \nSPPI  \nSOFP  \nYIB  \nHuman Resources Committee International Accounting Standards Information and Communication Technology  \nInternational Finance Corporation International Financial Reporting Standards  \nI&M Bancassurance Intermediary Limited  \nI&M Group PLC  \nIndependent Non-Executive Director Non-Controlling Interest  \nNon-Executive Director IT Steering Committee Kenya Shillings  \nLoss Given Default  \nMergers and Acquisition Nairobi Securities Exchange Other Comprehensive Income Operating expense  \nProfit before tax  \nProfit after tax  \nProbability of Default Property Plant and Equipment Significant Increase in Credit Risk Solely Payments of Principal and Interest  \nStatement of Financial Position Youjays Insurance Brokers Limited  \n5  \n CORPORATE INFORMATION  \nBOARD OF DIRECTORS  \nDaniel Ndonye (Chairman)  \nSarit S. Raja Shah (Group Executive Director)  \nSuresh B. R Shah, MBS  \nSachit S. Raja Shah  \nM. Soundararajan**  \nA. Nyambura Koigi Nikhil R. Hira  \nMuchemi Wambugu, MBS  \nAlan J. Dodd  \nPhyllis K. Wakiaga  \nKihara Maina (Interim Chief Executive Officer)  \nGulAbbass Khan* (Resigned on 6 November 2025)  \n* British  \n** Indian  \nCOMPANY SECRETARY  \nStella W. Gacharia  \n1 Park Avenue  \n1st Parklands Avenue  \nP.O Box 30238-00100  \nNairobi, Kenya  \nAUDITOR  \nPricewaterhouseCoopers LLP  \nCertified Public Accountants  \nPwC Tower, Waiyaki Way  \nChiromo Road, Westland’s  \nP.O Box 43963 – 00100  \nNairobi, Kenya  \nREGISTERED OFFICE  \n1 Park Avenue  \n1st Parklands Avenue  \nP.O Box 30238-00100  \nNairobi, Kenya  \nCORRESPONDENT BANKS  \nBank One Limited, Mauritius Citibank NA, New York  \nCitibank NA, London Commerzbank AG, Germany HDFC Bank Limited, India Habib AG Zurich, Switzerland JP Morgan Frankfurt  \nJP Morgan, London  \nStandard Chartered Bank Frankfurt  \nJP Morgan New York  \nStanda","cbCainEbt9V5prXM","https://ap.wps.com/l/cbCainEbt9V5prXM","pdf",4774986,210,"English","# Introduction\n## Corporate Information\n# Governance\n## Chairman’s Report\n## Statement on Corporate Governance\n# Business\n## Financial Strategy and Highlights\n## Our Shared Value\n# Financials\n## Report of The Directors\n## Statement of Directors’ Responsibilities\n## Independent Auditor’s Report\n## Consolidated Statement of Profit or Loss\n## Consolidated Statement of Other Comprehensive Income\n## Company Statement of Profit or Loss and Other Comprehensive Income\n## Consolidated Statement of Financial Position\n## Company Statement of Financial Position\n## Consolidated Statement of Changes in Equity\n## Company Statement of Changes in Equity\n## Consolidated Statement of Cash Flow\n## Company Statement of Cash Flow\n## Notes To The Consolidated and Separate Financial Statements\n# Abbreviations","[{\"question\":\"What financial statements are included in the consolidated and separate reporting set for 2025?\",\"answer\":\"The statements include consolidated profit or loss, consolidated other comprehensive income, consolidated and company financial position, consolidated and company changes in equity, and consolidated and company cash flow, alongside the company profit or loss and other comprehensive income.\"},{\"question\":\"Which governance and oversight materials are presented within the document?\",\"answer\":\"The document includes corporate information and governance sections such as the Chairman’s Report and the Statement on Corporate Governance.\"},{\"question\":\"How is auditor assurance addressed in the reporting package?\",\"answer\":\"An Independent Auditor’s Report is included as part of the financials section, following the directors’ reports and statement of directors’ responsibilities.\"}]","I&M Bank Limited - Annual Consolidated & Separate Financial Statements 2025 | PDF",529,21,[148,152,156,160,164,168,172,176,180,184,188,193,198,203,208,213,218,223,228,232,236],{"page_no":8,"url":149,"width":150,"height":151},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/da0f96d08478fb3f1b49636a94399dc7.webp",983,1390,{"page_no":14,"url":153,"width":154,"height":155},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/9457b85e0143c861e562f23393d363f5.webp",982,1388,{"page_no":81,"url":157,"width":158,"height":159},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/433c37fb18ea0bccf2e65be4a30358fd.webp",981,1387,{"page_no":19,"url":161,"width":162,"height":163},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/93cba7eba6d5fb64644ac8c81bcfbd2f.webp",980,1385,{"page_no":24,"url":165,"width":166,"height":167},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/00a5d8f052788ccd257c9195cea2e36f.webp",979,1384,{"page_no":29,"url":169,"width":170,"height":171},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/45ce6ca1f3350e26b6610168ba652438.webp",978,1383,{"page_no":34,"url":173,"width":174,"height":175},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/4501ba76c8a79260efd3099b8fc48088.webp",977,1381,{"page_no":39,"url":177,"width":178,"height":179},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/34ef1251dc76aa3a080621ac6e94b462.webp",976,1380,{"page_no":44,"url":181,"width":182,"height":183},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/2997a950e4a216d8896225422993c3bf.webp",975,1378,{"page_no":52,"url":185,"width":186,"height":187},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/f7b3ae38cfbe814b2eccaf21765515e8.webp",974,1377,{"page_no":189,"url":190,"width":191,"height":192},11,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/0e748eba0fdccc6a78774b229d8ca352.webp",973,1375,{"page_no":194,"url":195,"width":196,"height":197},12,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/03f1b1ce2aba2aa3273d0111bd0520c8.webp",972,1374,{"page_no":199,"url":200,"width":201,"height":202},13,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/14b4e765c56daf267d52a8ed12c67123.webp",971,1373,{"page_no":204,"url":205,"width":206,"height":207},14,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/fbab80ad2b4e26debf5632d2b24da9b1.webp",970,1371,{"page_no":209,"url":210,"width":211,"height":212},15,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/f51b80ca9094668295445a102d44f37d.webp",969,1370,{"page_no":214,"url":215,"width":216,"height":217},16,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/4ccdc0049aac861c021761c281a3c133.webp",968,1368,{"page_no":219,"url":220,"width":221,"height":222},17,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/e7953aa00a960cfe3072aee9cc400cf5.webp",967,1367,{"page_no":224,"url":225,"width":226,"height":227},18,"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/f3dea89b6fa8b130e998c74d6db6ebdd.webp",966,1366,{"page_no":56,"url":229,"width":230,"height":231},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/ab37d3105700b282bfc10b071588e81d.webp",965,1364,{"page_no":46,"url":233,"width":234,"height":235},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/6bb088a8d02640b0012ecb76f604585e.webp",964,1363,{"page_no":146,"url":237,"width":238,"height":239},"https://res-academy.cache.wpscdn.com/upload/kdocshare/2026-11-08/7dc734e9f8b3dbe24713b0ae2206e70c.webp",963,1361]