Financial Statements

	2023		2022
	US$	KHR'000	US$	KHR'000
Continuing operations
Revenue - fee and commission incomes	338,044	1,389,361	852,834	3,485,534
Interest income	164,201	674,866	153,143	625,896
Other losses - net	39,881	163,911	(12,468)	(50,957)
	542,126	2,228,138	993,509	4,060,473
Expenses
Salaries and wages	339,769	1,396,451	290,662	1,187,936
Other benefits	21,669	89,061	39,410	161,069
Membership and registration fees	18,665	76,713	15,922	65,072
Depreciation charge	10,135	41,655	4,805	19,636
Communication	8,921	36,665	8,393	34,303
Legal and professional fees	6,424	26,403	5,874	24,006
Utilities	6,435	26,448	6,687	27,328
Amortisation charge	5,884	24,183	4,562	18,644
Building rental	2,958	12,157	2,958	12,089
Bonuses and incentives	-	-	68,009	277,954
Impairment losses on financial assets	-	-	9,576	39,136
Retirement benefits	-	-	8,877	36,282
Other expenses	32,347	132,947	19,052	77,864
	453,207	1,862,683	484,787	1,981,319
Profit before income tax	88,919	365,455	508,724	2,079,154
Income tax expense	(55,123)	(226,556)	(78,390)	(320,381)
Profit for the year	33,796	138,899	430,334	1,758,773

Other comprehensive income: Items that may not be reclassified to profit or loss:
Remeasurement of employee benefit obligations	-	-	(1,880)	(7,686)
Currency translation differences	-	(82,182)	-	103,731
Other comprehensive (loss)/income for the year	-	(82,182)	(1,880)	96,045
Total comprehensive income for the year	33,796	56,717	428,453	1,854,818

	2023		2022
	US$	KHR'000	US$	KHR'000
ASSETS Non-current assets
Statutory deposit	281,518	1,150,000	242,895	1,000,000
Intangible assets	4,787	19,555	10,671	43,933
Property and equipment	106,874	436,580	10,624	43,740
Deferred tax assets	25,087	102,480	43,263	178,114
Total non-current assets	418,266	1,708,615	307,453	1,265,787
Current assets
Term deposits	2,019,285	8,248,779	2,225,885	9,163,969
Other assets	31,129	127,162	63,953	263,295
Cash and cash equivalents	246,288	1,006,087	253,349	1,043,038
Total current assets	2,296,702	9,382,028	2,543,187	10,470,302
TOTAL ASSETS	2,714,968	11,090,643	2,850,641	11,736,089

EQUITY AND LIABILITIES
Equity
Share capital	2,010,000	8,040,000	2,010,000	8,040,000
Retained earnings	565,650	2,306,323	531,854	2,167,424
Other reserves	-	175,208	-	257,390
Total equity	2,575,650	10,521,531	2,541,854	10,464,814
Liabilities
Non-current liabilities
Employee benefits	13,129	53,632	87,110	358,631
Current liabilities
Accruals and other payables	125,815	513,954	153,085	630,251
Employee benefits – current	54	221	(51)	(210)
Current income tax liabilities	320	1,305	68,643	282,603
Total current liabilities	126,189	515,480	221,677	912,644
Total liabilities	139,318	569,112	308,787	1,271,275
Total equity and liabilities	2,714,968	11,090,643	2,850,641	11,736,089