ABC Bank Group Consolidated Financial Statements - 31 December 2024 - Independent Auditor’s Report

Aug 30, 2026

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ABC Bank Group consolidated financial statements for the year ended 31 December 2024, accompanied by an independent auditor’s report, present the group’s financial position, performance, equity movements, and cash flows. The notes include the introduction, operating environment, basis of preparation, and key accounting judgments and estimation uncertainties. Disclosures cover adoption of new or revised standards, major balance sheet items, income statement components, and detailed risk and capital management information, including contingencies, related parties, and fair value reporting.

LanguageEnglish

CategoryInvoices

FormatDOCX

Pages249

Reading Time1 h 27 min

AccessFree to download

Independent Auditor’s Report

Consolidated Financial Statements

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

Introduction

Operating Environment of the Group

Basis of Preparation

Sources of Estimation Uncertainty and Judgements in Applying Accounting Policies

Adoption of New or Revised Standards and Interpretations

Cash and Cash Equivalents

Due from Other Banks

Investments in Debt Securities

Investments in Equity Securities

Loans and Advances to Customers

Financial Risk Management

Management of Capital

Contingencies and Commitments

Related Party Transactions

Fair Value Disclosures

Events after the End of the Reporting Period

Abbreviations

Consolidated Financial Statements and Independent Auditor’s Report [ABC Bank Group] 31 December 2024 CONTENTS Independent Auditor’s Report Consolidated Financial Statements Consolidated Statement of Financial Position 1 Consolidated Statement of Profit or Loss and Other Comprehensive Income 2 Consolidated Statement of Changes in Equity 4 Consolidated Statement of Cash Flows 7 Notes to the Consolidated Financial Statements TOC \h \u \z HYPERLINK \l "_Toc179196003" 1 Introduction PAGEREF _Toc179196003 \h 9 HYPERLINK \l "_Toc179196004" 2 Operating Environment of the Group PAGEREF _Toc179196004 \h 9 HYPERLINK \l "_Toc179196005" 3 Basis of Preparation PAGEREF _Toc179196005 \h 11 HYPERLINK \l "_Toc179196006" 4 Sources of Estimation Uncertainty and Judgements in Applying Accounting Policies PAGEREF _Toc179196006 \h 14 HYPERLINK \l "_Toc179196007" 5 Adoption of New or Revised Standards and Interpretations PAGEREF _Toc179196007 \h 25 HYPERLINK \l "_Toc179196008" 6 New Accounting Pronouncements PAGEREF _Toc179196008 \h 25 HYPERLINK \l "_Toc179196009" 7 Cash and Cash Equivalents PAGEREF _Toc179196009 \h 27 HYPERLINK \l "_Toc179196010" 8 Due from Other Banks PAGEREF _Toc179196010 \h 30 HYPERLINK \l "_Toc179196011" 9 Investments in Debt Securities PAGEREF _Toc179196011 \h 38 HYPERLINK \l "_Toc179196012" 10 Investments in Equity Securities PAGEREF _Toc179196012 \h 53 HYPERLINK \l "_Toc179196013" 11 Loans and Advances to Customers PAGEREF _Toc179196013 \h 54 HYPERLINK \l "_Toc179196014" 12 Repurchase Receivables PAGEREF _Toc179196014 \h 80 HYPERLINK \l "_Toc179196015" 13 Investment Properties PAGEREF _Toc179196015 \h 94 HYPERLINK \l "_Toc179196016" 14 Investment in Associates PAGEREF _Toc179196016 \h 96 HYPERLINK \l "_Toc179196017" 15 Other Financial Assets PAGEREF _Toc179196017 \h 99 HYPERLINK \l "_Toc179196018" 16 Other Assets PAGEREF _Toc179196018 \h 108 HYPERLINK \l "_Toc179196019" 17 Goodwill PAGEREF _Toc179196019 \h 109 HYPERLINK \l "_Toc179196020" 18 Premises, Equipment and Intangible Assets PAGEREF _Toc179196020 \h 112 HYPERLINK \l "_Toc179196021" 19 Right-of-use Assets and Lease Liabilities PAGEREF _Toc179196021 \h 117 HYPERLINK \l "_Toc179196022" 20 Non-Current Assets Classified as Held for Sale (or Disposal Groups) PAGEREF _Toc179196022 \h 119 HYPERLINK \l "_Toc179196023" 21 Due to Other Banks PAGEREF _Toc179196023 \h 122 HYPERLINK \l "_Toc179196024" 22 Customer Accounts PAGEREF _Toc179196024 \h 123 HYPERLINK \l "_Toc179196025" 23 Debt Securities in Issue [Promissory Notes Issued] PAGEREF _Toc179196025 \h 124 HYPERLINK \l "_Toc179196026" 24 Other Borrowed Funds PAGEREF _Toc179196026 \h 125 HYPERLINK \l "_Toc179196027" 25 Provisions for Liabilities and Charges PAGEREF _Toc179196027 \h 127 HYPERLINK \l "_Toc179196028" 26 Other Financial Liabilities PAGEREF _Toc179196028 \h 128 HYPERLINK \l "_Toc179196029" 27 Other Liabilities PAGEREF _Toc179196029 \h 133 HYPERLINK \l "_Toc179196030" 28 Subordinated Debt PAGEREF _Toc179196030 \h 133 HYPERLINK \l "_Toc179196031" 29 Share Capital PAGEREF _Toc179196031 \h 133 HYPERLINK \l "_Toc179196032" 30 Perpetual Bonds PAGEREF _Toc179196032 \h 135 HYPERLINK \l "_Toc179196033" 31 Other Comprehensive Income Recognised in Each Component of Equity PAGEREF _Toc179196033 \h 136 HYPERLINK \l "_Toc179196034" 32 Interest Income and Expense PAGEREF _Toc179196034 \h 139 HYPERLINK \l "_Toc179196035" 33 Fee and Commission Income and Expense PAGEREF _Toc179196035 \h 141 HYPERLINK \l "_Toc179196036" 34 Other Operating Income PAGEREF _Toc179196036 \h 143 HYPERLINK \l "_Toc179196037" 35 Administrative and Other Operating Expenses PAGEREF _Toc179196037 \h 144 HYPERLINK \l "_Toc179196038" 36 Income Taxes PAGEREF _Toc179196038 \h 145

FAQs

What financial statements are included for ABC Bank Group for 31 December 2024?

The document includes the consolidated statement of financial position, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in equity, and the consolidated statement of cash flows.

What topics do the notes to the consolidated financial statements cover?

The notes cover introduction and operating environment, basis of preparation, accounting judgments and estimation uncertainty, adoption of standards, major asset and liability disclosures, and extensive risk, capital, and fair value information.

How does the document address accounting standards and reporting judgments?

It includes sections on the basis of preparation, sources of estimation uncertainty and judgments, and adoption of new or revised standards and interpretations, supporting consistent financial reporting for the period.

Aug 30, 2026

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