ភាសាខ្មែរ
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Second Quarterly Report in 2020
CONDENSED CONSOLIDATED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2020
| For the six-month period ended | ||||
|---|---|---|---|---|
| 30 Jun 2020 US$ |
30 Jun 2019 (Not reviewed) US$ |
30 Jun 2020 KHR'000 |
30 Jun 2019 (Not reviewed) KHR'000 |
|
| Interest income calculated using the effective interest method | 252,582,424 | 237,776,247 | 1,031,294,037 | 968,224,878 |
| Interest expense | (75,463,981) | (77,079,901) | (308,119,434) | (313,869,357) |
| Net interest income | 177,118,443 | 160,696,346 | 723,174,603 | 654,355,521 |
| Fee and commission income | 22,589,577 | 24,354,559 | 92,233,243 | 99,171,764 |
| Fee and commission expense | (631,639) | (436,753) | (2,578,982) | (1,778,458) |
| Net fee and commission income | 21,957,938 | 23,917,806 | 89,654,261 | 97,393,306 |
| Allowances for impairment losses on loans and advances, deposits and placements with other banks and other receivables | (11,805,996) | (9,701,408) | (48,203,882) | (39,504,133) |
| Allowance for impairment losses on off-balance sheet commitments | 186,529 | 182,752 | 761,598 | 744,166 |
| Net impairment losses | (11,619,467) | (9,518,656) | (47,442,284) | (38,759,967) |
| Net income after allowance for impairment | 187,456,914 | 175,095,496 | 765,386,580 | 712,988,860 |
| Other incomes | 8,520,247 | 7,583,156 | 34,788,169 | 30,878,611 |
| General and administrative expenses | (114,659,297) | (108,438,162) | (468,153,910) | (441,560,196) |
| Profit before income tax | 81,317,864 | 74,240,490 | 332,020,839 | 302,307,275 |
| Income tax expenses | (17,573,035) | (16,081,413) | (71,750,702) | (65,483,513) |
| Profit for the period | 63,744,829 | 58,159,077 | 260,270,137 | 236,823,762 |
| Other comprehensive income: | ||||
| Items that will not be reclassified to profit or loss: | ||||
| Remeasurement of employee benefit obligations | (407,364) | 281,332 | (1,663,271) | 1,144,468 |
| Items that are or may be reclassified subsequently to profit or loss: | ||||
| Currency translation differences | - | - | 2,809,483 | 3,481,703 |
| Other comprehensive income for the period | (407,364) | 281,332 | 1,146,212 | 4,626,171 |
| Total comprehensive income for the period | 63,337,465 | 58,440,409 | 261,416,349 | 241,449,933 |
| Profit for the period attributable to: | ||||
| Owners of the Bank | 63,744,829 | 58,159,077 | 260,270,137 | 236,823,762 |
| Non-controlling interests | - | - | - | - |
| 63,744,829 | 58,159,077 | 260,270,137 | 236,823,762 | |
| Total comprehensive income attributable to: | ||||
| Owners of the Bank | 63,337,465 | 58,440,409 | 261,416,349 | 241,449,933 |
| Non-controlling interests | - | - | - | - |
| 63,337,465 | 58,440,409 | 261,416,349 | 241,449,933 | |
| The earnings per share attributable to shareholders of Bank during the period are as follows: | ||||
| Basic earnings per share | 0.15 | 0.15 | 0.61 | 0.61 |
| Diluted earnings per share | 0.15 | 0.15 | 0.61 | 0.61 |
CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2020
| 30 Jun 2020 US$ |
31 Dec 2019 US$ |
30 Jun 2020 KHR'000 |
31 Dec 2019 KHR'000 |
|
|---|---|---|---|---|
| ASSETS | ||||
| Cash on hand | 497,026,094 | 421,527,238 | 2,034,327,803 | 1,717,723,495 |
| Deposits and placements with other banks | 757,790,677 | 587,730,531 | 3,101,637,241 | 2,395,001,914 |
| Financial investments | 472,889,565 | 527,474,976 | 1,935,536,990 | 2,149,460,527 |
| Loans and advances, net | 3,872,212,822 | 3,846,020,519 | 15,848,967,080 | 15,672,533,615 |
| Other assets | 19,614,558 | 17,529,833 | 80,282,386 | 71,434,070 |
| Statutory deposits | 356,971,851 | 587,336,099 | 1,461,085,786 | 2,393,394,603 |
| Property and equipment | 131,433,820 | 131,159,792 | 537,958,625 | 534,476,153 |
| Intangible assets | 14,583,657 | 8,998,993 | 59,690,908 | 36,670,896 |
| Right-of-use assets | 31,423,321 | 32,569,457 | 128,615,653 | 132,720,537 |
| Deferred tax assets, net | 14,962,002 | 14,814,354 | 61,239,474 | 60,368,494 |
| TOTAL ASSETS | 6,168,908,367 | 6,175,161,792 | 25,249,341,946 | 25,163,784,304 |
| LIABILITIES AND EQUITY | ||||
| LIABILITIES | ||||
| Deposits and placements of other banks and financial institutions | 370,601,406 | 285,175,145 | 1,516,871,555 | 1,162,088,716 |
| Deposits from customers | 4,005,128,994 | 4,082,722,853 | 16,392,992,972 | 16,637,095,626 |
| Other liabilities | 65,322,241 | 58,810,875 | 267,363,932 | 239,654,316 |
| Borrowings | 477,670,632 | 564,971,701 | 1,955,105,897 | 2,302,259,682 |
| Subordinated debts | 173,992,511 | 139,302,580 | 712,151,348 | 567,658,014 |
| Current income tax liabilities | 16,240,928 | 30,459,303 | 66,474,118 | 124,121,660 |
| Lease liabilities | 30,317,995 | 30,915,939 | 124,091,554 | 125,982,451 |
| Employee benefits | 18,261,613 | 18,341,796 | 74,744,782 | 74,742,819 |
| TOTAL LIABILITIES | 5,157,536,320 | 5,210,700,192 | 21,109,796,158 | 21,233,603,284 |
| EQUITY | ||||
| Share capital | 433,163,019 | 428,818,154 | 1,772,936,237 | 1,747,433,978 |
| Share premiums | 11,706,215 | - | 47,913,538 | - |
| Reserves | 503,165,348 | 414,748,726 | 2,079,040,512 | 1,708,085,266 |
| Retained earnings | 63,337,465 | 120,894,720 | 239,655,501 | 474,661,776 |
| TOTAL EQUITY | 1,011,372,047 | 964,461,600 | 4,139,545,788 | 3,930,181,020 |
| TOTAL LIABILITIES AND EQUITY | 6,168,908,367 | 6,175,161,792 | 25,249,341,946 | 25,163,784,304 |
Note:
- These financial statements are audited by KPMG Cambodia Ltd.
- Please click here for full reports.
