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AfrAsia Bank Limited and its Group Entities
Annual Report 2015
page 108
30 JUNE 2015
Reconciliation with audited financial
statements
Statement
of Financial
Position as
in published
financial
statements
Statement
of Financial
Position as per
Basel III
Differences
Remarks
MUR
MUR
MUR
Assets
Cash and cash equivalent
2,512,469,499 2,512,469,499
-
Trading assets
1,967,124,284 1,967,124,284
-
Pledged assets
-
-
-
Derivative assets held for risk management
-
-
-
Loans and advances to banks
41,434,529,360 41,434,529,360
-
Loans and advances to customers
21,707,867,640 21,838,898,874 (131,031,234)
Portfolio provision included as
Tier 2 capital
Derivative financial instruments
68,527,133
68,527,133
-
Financial investments - held for maturity
5,071,692,345 5,071,692,345
-
Investment securities
of which: Significant capital investments in
financial sector entities exceeding 10% threshold 189,562,500
-
189,562,500
Included as a regulatory
adjustment
Property, plant and equipment
98,955,009 98,955,009
-
Intangible assets
of which: Goodwill
-
-
-
of which: Other intangible assets
48,018,166
-
48,018,166 Included as a regulatory
adjustment
Deferred tax assets
19,607,046
-
19,607,046 Included as a regulatory
adjustment
Other assets
of which: Defined benefit pension fund assets
288,150,482 288,150,482
-
Total assets
73,406,503,463 73,280,346,986 126,156,477
Liabilities
Deposits from banks
227,411,484
-
227,411,484
Deposits from customers
66,928,650,521
- 66,928,650,521
Derivative financial instruments
54,775,438
-
54,775,438
Subordinated liabilities
of which: Subordinated debt not eligible for
inclusion in regulatory capital
409,811,103
-
409,811,103
of which: Subordinated debt eligible for
inclusion in regulatory capital
684,463,457 684,463,457
-
RISK MANAGEMENT REPORT (CONTINUED)