Financial Statements

	2018		2017
	US$	KHR'000	US$	KHR'000
Continuing operations
Revenue - fee and commission incomes	120,092	485,772	193,888	784,277
Finance income	92,220	373,030	115,409	466,829
Other gains/(losses) - net	1,507	6,096	(33)	(133)
	213,819	864,898	309,264	1,250,973
Expenses
Salaries and wages	171,712	694,575	119,217	482,233
Utilities	4,320	17,474	16,860	68,199
Membership and registration fees	15,479	62,613	15,412	62,342
Bonuses and incentives	16,600	67,147	14,409	58,283
Contribution to provident fund	-	-	9,260	37,457
Legal and professional fees	5,522	22,336	7,392	29,901
Communication	6,221	25,164	7,328	29,642
Amortisation charge	4,812	19,465	5,945	24,048
Retirement benefits	2,475	10,011	4,056	16,407
Other benefits	26,172	105,866	26,040	105,331
Depreciation charge	1,560	6,310	1,067	4,316
Other expenses	5,503	22,260	3,860	15,614
	260,376	1,053,221	230,846	933,773
(Loss)/profit before income tax	(46,557)	(188,323)	78,418	317,200
Income tax benefit/(expense)	6,340	25,645	(15,576)	(63,005)
Net(loss)/profit for the year	(40,217)	(162,678)	62,842	254,195

Other comprehensive income:
Items that may not be reclassified to profit or loss:
Remeasurement of employee benefit obligations	(19,887)	(80,443)	(917)	(3,709)
Currency translation differences	-	(40,383)	-	(495)
Other comprehensive income for the year	(19,887)	(120,826)	(917)	(4,204)
Total comprehensive (lose)/income for the year	(60,104)	(283,504)	61,925	249,991
(Loss)/profit attributable to:
Owner of the Company	(40,217)	(162,678)	62,842	254,195
Total comprehensive (lose)/income attributable to:
Owner of the Company	(60,104)	(283,504)	61,925	249,991

	2018		2017
	US$	KHR'000	US$	KHR'000
ASSETS Non-current assets
Statutory deposit	248,880	1,000,000	247,709	1,000,000
Intangible assets	15,441	62,042	4,812	19,426
Property and equipment	1,385	5,565	2,945	11,889
Deferred tax assets	23,963	96,283	15,498	62,566
Total non-current assets	289,669	1,163,890	270,964	1,093,881
Current assets
Term deposits	1,935,015	7,774,890	1,924,439	7,768,960
Other assets	35,781	143,768	35,234	142,240
Cash and cash equivalents	12,338	49,574	69,479	280,487
Total current assets	1,983,134	7,968,232	2,029,152	8,191,687
TOTAL ASSETS	2,272,803	9,132,122	2,300,116	9,285,568

EQUITY AND LIABILITIES
Equity
Share capital	2,010,000	8,040,000	2,010,000	8,040,000
Retained earning	140,767	565,846	200,871	808,967
Other reserves	-	35,936	-	76,319
Total equity	2,150,767	8,641,782	2,210,871	8,925,286
Liabilities
Non-current liabilities
Employee benefits	59,039	237,219	21,213	85,637
	59,039	237,219	21,213	85,637
Current liabilities
Accruals and other payables	62,886	252,675	49,779	200,958
Current income tax liabilities	111	446	18,253	73,687
	62,997	253,121	68,032	274,645
Total liabilities	122,036	490,340	89,245	360,282
Total equity and liabilities	2,272,803	9,132,122	2,300,116	9,285,568