Financial Statements

	2020		2019
	US$	KHR'000	US$	KHR'000
Continuing operations
Revenue - fee and commission incomes	274,914	1,120,824	46,401	188,017
Finance income	92,319	376,385	86,524	350,595
Other gains/(losses) - net	4,321	17,617	(3,533)	(14,316)
	371,554	1,514,826	129,392	524,296
Expenses
Salaries and wages	218,541	890,992	186,653	756,318
Utilities	5,235	21,343	4,320	17,505
Membership and registration fees	20,248	82,551	16,424	66,550
Bonuses and incentives	27,548	112,313	24,255	98,281
Legal and professional fees	5,015	20,446	6,330	25,649
Communication	7,605	31,006	6,238	25,276
Amortisation charge	5,629	22,949	5,352	21,686
Retirement benefits	6,117	24,939	4,386	17,772
Other benefits	30,934	126,118	11,778	47,725
Depreciation charge	3,253	13,262	1,448	5,867
Other expenses	6,871	28,013	3,904	15,819
Impairment losses on financial assets	37,746	153,890	-	-
	374,742	1,527,822	271,088	1,098,448
(Loss)/profit before income tax	(3,188)	(12,996)	(141,696)	(574,152)
Income tax benefit/(expense)	16,415	66,924	(4,311)	(17,468)
Profit/(loss) for the year	13,227	53,928	(146,007)	(591,620)

Other comprehensive income: Items that may not be reclassified to profit or loss:
Remeasurement of employee benefit obligations	1,650	6,727	(1,336)	(5,413)
Currency translation differences	-	(60,580)	-	119,204
Other comprehensive income/(loss) for the year	1,650	(53,853)	(1,336)	(113,791)
Total comprehensive income/(loss) for the year	14,877	75	(147,343)	(477,829)
Profit attributable to:
Owner of the Company	13,227	53,928	(146,007)	(591,620)
Total comprehensive income/(lose) attributable to:
Owner of the Company	14,877	60,655	(147,343)	(477,829)

	2020		2019
	US$	KHR'000	US$	KHR'000
ASSETS Non-current assets
Statutory deposit	247,219	1,000,000	245,399	1,000,000
Intangible assets	4,460	18,041	10,089	41,113
Property and equipment	7,315	29,589	4,025	16,403
Deferred tax assets	41,069	166,124	20,982	85,502
Total non-current assets	300,063	1,213,754	280,495	1,143,018
Current assets
Term deposits	1,665,837	6,738,311	1,676,595	6,832,125
Other assets	43,491	175,922	38,655	157,519
Cash and cash equivalents	176,514	713,999	142,908	582,350
Total current assets	1,885,842	7,628,232	1,858,158	7,571,994
TOTAL ASSETS	2,185,905	8,841,986	2,138,653	8,715,012

EQUITY AND LIABILITIES
Equity
Share capital	2,010,000	8,040,000	2,010,000	8,040,000
Retained earnings/(accumulated losses)	8,301	29,468	(6,576)	(31,187)
Other reserves	-	94,560	-	155,140
Total equity	2,018,301	8,164,028	2,003,424	8,163,953
Liabilities
Non-current liabilities
Employee benefits	61,419	248,440	57,442	234,077
Current liabilities
Accruals and other payables	105,293	425,910	77,662	316,473
Employee benefits – current	630	2,548	-	-
Current income tax liabilities	262	1,060	125	509
	106,185	429,518	77,787	316,982
Total liabilities	167,604	677,958	135,229	551,059
Total equity and liabilities	2,185,905	8,841,986	2,138,653	8,715,012