Financial InformationAudited Financial StatementsFor the year ended 2015

Audited Financial Statements

Consolidated Income Statement

For the year ended December 31, 2015

	2015		2014
	US$	KHR'000	US$	KHR'000

Interest income	354,656,851	1,436,360,247	278,301,846	1,134,080,022
Interest expense	(97,959,648)	(396,736,574)	(72,903,673)	(297,082,467)
Net interest income	256,697,203	1,039,623,673	205,398,173	836,997,555
Allowance for loan losses	(9,627,877)	(38,992,902)	(9,326,930)	(38,007,240)
Net interest income after allowance for loan losses	247,069,326	1,000,630,771	196,071,243	798,990,315
Fee and commission income	40,891,367	165,610,036	31,920,469	130,075,911
Fee and commission expense	(2,031,314)	(8,226,822)	(895,803)	(3,650,397)
Net fee and commission income	38,860,053	157,383,214	31,024,666	126,425,514
Other income	8,096,641	32,791,396	6,717,798	27,375,027
Personnel expenses	(104,741,151)	(424,201,662)	(81,129,588)	(330,603,071)
General and administrative expenses	(37,515,682)	(151,938,512)	(35,235,618)	(143,585,143)
Depreciation charge	(16,189,545)	(65,567,657)	(12,846,564)	(52,349,748)
Amortisation charge	(2,988,362)	(12,102,866)	(2,596,577)	(10,581,051)
	(153,338,099)	(621,019,301)	(125,090,549)	(509,743,986)
Profit before income tax	132,591,280	536,994,684	102,005,360	415,671,843
Income tax expenses	(27,131,477)	(109,882,482)	(21,237,658)	(86,543,456)
Profit for the year	105,459,803	427,112,202	80,767,702	329,128,387
Attributable to:
Equity holders of the Bank	105,067,769	425,524,464	80,369,228	327,504,605
Minority interest	392,034	1,587,738	398,474	1,623,782
	105,459,803	427,112,202	80,767,702	329,128,387

Consolidated Balance Sheet

As at December 31, 2015

	As at December 31, 2015		As at December 31, 2014
	US$	KHR'000	US$	KHR'000
ASSETS
Cash on hand	236,521,227	957,910,969	205,947,006	839,234,049
Balances with the NBC	825,539,490	3,343,434,934	602,566,016	2,455,456,515
Balances with other banks	126,996,011	514,333,847	140,636,998	573,095,767
Loans and advance	2,507,887,173	10,156,943,051	2,043,687,919	8,328,028,270
Other assets	40,729,248	164,953,456	31,590,404	128,730,898
Statutory deposits for SECC	246,914	1,000,000	245,399	1,000,000
Property and equipment	125,596,601	508,666,234	95,736,890	390,127,827
Intangible assets	10,817,679	43,811,600	10,213,547	41,620,204
Deferred tax assets	11,470,897	46,457,133	8,794,507	35,837,616
Other investments	153,529	621,792	353,529	1,440,631
TOTAL ASSETS	3,885,958,769	15,738,133,016	3,139,772,215	12,794,571,777
LIABILITIES AND EQUITY
LIABILITIES
Due to other banks	315,540,140	1,277,937,567	266,517,620	1,086,059,302
Deposits from customers	2,380,100,151	9,639,405,612	2,003,372,911	8,163,744,612
Other liabilities	77,551,864	314,085,049	55,619,797	226,650,673
Borrowings	424,119,562	1,717,684,226	215,137,155	876,683,907
Subordinated debts	91,000,000	368,550,000	118,500,000	482,887,500
Provision for income tax	26,442,852	107,093,551	21,558,935	87,852,660
Employee benefits	26,708,901	108,171,049	17,917,141	73,012,350
TOTAL LIABILITIES	3,341,463,470	13,532,927,054	2,698,623,559	10,996,891,004
EQUITY
Share capital	265,726,050	1,076,190,503	225,535,605	919,057,590
General reserves	186,188,631	754,063,956	146,009,848	594,990,131
Currency translation reserves	(1,682,388)	(6,813,671)	(416,044)	(1,695,379)
Other reserves	(14,132,007)	(57,234,628)	(14,132,007)	(57,587,929)
Retained earnings	105,067,769	425,524,464	80,369,228	327,504,604
	541,168,055	2,191,730,624	437,366,630	1,782,269,017
Minority interest of subsidiaries	3,327,244	13,475,338	3,782,026	15,411,756
TOTAL EQUITY	544,495,299	2,205,205,962	441,148,656	1,797,680,773
TOTAL LIABILITIES AND EQUITY	3,885,958,769	15,738,133,016	3,139,772,215	12,794,571,777

Note:

You may find the detail audited financial statements in our annual reports.
These financial statements are audited by KPMG Cambodia Ltd.