Page 57 - August 2022 Issue 609
P. 57

ÐC;   ÃÒR  — ØϘ¾ dÊ R4 ± ];Ê  ±

           (IFRS’ d Cê± ·C0 ‰  E= ÒP ± R= C4:9  CÕ 7 Ò  RÊ/;9  ³PÛ 4ê± E7 Û Pê± E= ±S=ê±

                                                                                                                                                                                R/;9  PÛ 4ê± d Cê± Zhb ± ÐC= 

          “˜Î˜Î õ …ð _=7 ±’                                                                       “Z C ’ E= ±S=ê± ¶»C	—III                             “˜Î˜Î õ …ð _=7 ±’        ´±¹b b걗I
                                                                                                                                             œšœš/›œ/› ý C:  œšœ›/›œ/› ý C: 
œšœš/›œ/› ý C:  œšœ›/›œ/› ý C:                                                                E= ; M± ´…:4 C  ´C=9: 
                  — ›šJž                                                                          υ 
…  E= ; ­ ´…:  —                     ›IšœI      ›IŸš›IŸ ¡              »±Pjˆ± ´C 
Û @ Ò ÌÒP;0 ±
                  - ŸIœ›£                                                                             _=9  9  E= ; ­ ´…:  —
                  - ŸIœ›ž                                                                                                                    œ£I£ž              ŸI¢šœ           E= Cê± ´C 
Û @ê±Ò Ë»C0ê± ÓP  Zg±¹b ±
                                                                                          ^ M E= Cê± ´±Ò¹M± c9  ´±P<4 
                                                                                                              ÓR	­ ´±P<4                      šI¡š¡             Ÿ Iž£ž          E4 C  ±Ò E7=7/ ± E= Cê± ´C 
Û @ê±Ò Ë»C0ê± –ÏM± E 
Û @ê± –d =gR ± S Rê±

                                                                                        E=gC1  ´C ±S  `  E%C  ´C  C2                         --                                 Z=  ± ³¹C ¯ ´C= C6 ±Ò E= Cê± ´C 
Û @ê±Ò Ë»C0:9  ÀÒR 
                                                                                                          ÐC: g„± ´C C  
                                                                                                                                             --                                  E C:1  ³C24  E= C  Îbj­
                                                                                                   ³¹PÛ    ´C:=94   E4hC	 — 
ŸšJ¡›Ÿ             ¢Jœžœ                                                                      E= C ; 
± ´C6=
b   E4hC	 —                    --                                  E= C  ´C7 /  ´±Ò¹­
      -                  -                                                                 αb M± ³»±¹¯ ´C C   ´±¹b b 
                                                                                                                                             --                                 (FVTPL’ RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  V0 Ò _<
­
                                                                                                 d C:&± »C:  
„± ´C = 
                                                                E= C  ´C7 / Ò ´±R @ð E2  Rê± E= Cê± ´C  ;ê±Ò ´±Ò¹M±                          ›Iœ¡›              ›I›£ž           (FVTPL’ RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  ÓR	­ E= C  ´±¹b b Ò ` ¹ ´±Ò¹­

                                                                                                 C Q=6;   Íb8/  ´±P<4                        - - (FVTPL’ RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  E6;Û 0ê± ÀÒR7 ±Ò ´C6=9   ± ýCj ¤C<; 
                                                                    E= ±S=ê± ¶»C	 c ¯ R Q9  E b7;ê± E  ¹R ± `gC S ± Ðb ¹
 £ž    —                                                                                                                                     ›žI£šŸ             ›žI¢ ¡          (FVTOCI’ R	Š± ^ C/ ± ^	P ± RjC;  ^ C7  E ¹C4 ± E:=7 C  V0 Ò _<
­
  --                                                            R/;9  PÛ 4ê± \ Û Pê± ^	P ± ÐC= 
                                                                                                                                             £›I¡Ÿ¢      › ›I¢œ               (›’ ³?62ê± E698 C  `gC S9  ÀÒR7 ±Ò ´C6=9   ± ýCj
                                                                                         R/;9  PÛ 4ê± \ Û Pê± ^	P ± ÐC= —IV
                                                                                                                                             --                                 ³?62ê± E698 C  E R7ê± ´C< 9  ÀÒR7 ±Ò ´C6=9   ± ýCj
                                                                                    “E  R1 ± ýCj’ E< C/ê± ´±¹±R ˆ±Ò Pg±b6 ±
                                                                                                      E< C/ê± «C  M±Ò Pg±b6 ±                - ¢š                               ´„b   D bð Ðb; Pê±

œJ¢¡›             œ£J¢ž                                                                        Pg±b6 ± `  ´±¹±R ˆ± ýCj                     ›œ›I¢œ¡      ›ššIš£Ÿ               ³?62ê± E698 C  ` ¹ ´±Ò¹­
                                                                                                        ´„b:4 ± `  ´±¹±R ˆ±
                                                                                                          ´„b:4 ± `  «C  M±                  --                                 E9= S ±Ò E4 C  ± ´C R/ ± ý ´C: C  Ò V0 

                                                                                               ´„b:4 ± `  ´±¹±R ˆ± ýCj                       ››I›žš             ››I›žš          Ðb P  «C6= 
± ³ºb	?  Îbj­
                                   RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  E6;Û 0ê± E= Cê± ´±Ò¹M± ´C=9:  RgC 	™·C »­ ýCj
“˜Î˜Î õ …ð _=7 ±’                                                                                                                            ›šIœžœ             ¢I¢ ¢           E ¹C  E  C  Îbj­
                                                                                          E77   R=  RgC 	™·C »­ ýCj ¤C<; 
œšœš/›œ/› ý C:  œšœ›/›œ/› ý C:                                                                    Pg±b  «C  ­™´±¹±R ¯ ¤C<;                 ›Iœ£¢              £¢¡             E ¹C  R=  E  C  Îbj­

                                                                                         E= Cê± ´±»C:  
„± RgC 	™·C »­ ýCj                                                      Z=  ± _
R  E Ò±P   R=  Îbj­
                                                                                                        ÓR	­ E=9=5/  ´±¹±R ¯
 ¡œI¢£     ¡Ižž¡                                                                                                                           ¢I›¢£              ¡I¢œ            ÓR	­ ´±¹b b 
—›I¡ ¢     —žIžŸ                                                                             E=9=5/  ± ´±¹±R ˆ± Ãb:  
Ÿ¢J œ›     Jš›œ                                                                                             ÐC: g„± RgC 	                                                     ³R</ ±
 œ›I ›ž     šIš¢ 
 —œIžœ£     —›I¢›œ                                              ³?62ê± E698 C  E6;0ê± ` P ± ´±Ò¹M ³PgC4 ± ÐC: g„± RgC 	 ¤C<;                 ›J£ŸJ£ž     ›J¢¡šJ¡Ÿœ             ´±¹b bê± Ãb:  
›£J›¢Ÿ     œ¢Jœ¡ž                                    “E9= ¼Ò E4 C  ´C R ’ ÓR	M± E= Cê± ´±»C:  
„±Ò ´±Ò¹M± E:=  d P  ´C Ò@ 
 —›Iœ¢                                                                                                                                       _ » d ÒP ± d 
C*± »C=4:9  ÕC7 Ò ÀÒR7 ±Ò ´C=69   ± `  E= C;   ³R=  Ðb=9  ¢šIš¢¢ Ò ¢žIœ £ E5 C  ± d P  ± E:=  ^ C8  ´C Ò@  ` b8  P4  “›)
 —›I›£           š                                                                               E=9=5/  ± ´±¹±R ˆ± ýCj
                                                                                                            õ P   ê± «C  ­                                                      ˜d ±b  ± c9  œšœ›-›œ-›Ò œšœš-›œ-› ý C:  £
      ¢š     ›I œŸ
  ›IŸ¢ž      ¢I£Ÿž                                                                        ÓR	­ E=9=5/  «C  ­Ò E »±¹¯ û »C0                             “˜Î˜Î õ …ð _=7 ±’        õ: C ê± Ìb7 Ò ´C b92걗II
  œI£¡     ¡›J¢ Ÿ                                                          E ¹Cê± E  C  ± ÎbjM± ´C Ò@ Ò ´C …< 
± ´C00Û                       œšœš/›œ/› ý C:  œšœ›/›œ/› ý C: 
¢›J›œ¢     —››Iœ› 
—Ÿ›I œ                                                                                        E ¹Cê± R=  E  C  ± ÎbjM± «C6 ¯                   ŸœI¢›Ÿ       ž£Išš                                                                                    »±Pj¯ ´C 
Û @ 
                  -                                                                              ³R</ ± E:=  d P  ´C00Û                             Ÿœ        žI œž                                                      «±R  ³¹C ¯ ´C= C6 ±Ò E= Cê± ´C 
Û @ê±Ò Ë»C0ê±
       -          -                                                                                       ÓR	­ E=9=5/  «C  ­                                 ž¢Išœš                                E4 C  ±Ò E7=7/ ± E= Cê± ´C 
Û @ê±Ò Ë»C0ê± –ÏM± E 
Û @ê± –d =gR ± S Rê±
       -    šJ ž£                                                                                E=9=5/  ± «C  M± Ãb:                           Ÿ I›Ÿ
œ£JŸšŸ     —œI ¢œ                                                                                        E=9=5/  ± ·C »M±                             -            -                                                                        E C:1  ³ºb	?  E= C  Îbj­
—œ I›£     —œI££Ÿ                                                                                                                                     -            -                                                                               E= C  ´C7 /  ´±Ò¹­
—œžIŸ     —›I¢ ¢                                                       E= C0 ± Ìb7 9  ÕC7 Ò E2  R  ´C 
Û @  HgC   ý C; 0                             -            -
 —›I£›Ÿ       —Ÿ ›                                                      ÓR	M± ´±¹b bê± ¹C4  
± Ò­ Z=  “RgC 	’ Ò­ ·C »­ ýCj                             -            -                                         RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  E= C  ´C b92 
   —Ÿ ›                                                                                                                                                   ›IŸ›œIš £                                             RgC (±Ò ·C »M± ²C   ^ C7  E ¹C4 ± E:=7 C  Zg±¹b ± ¤C<; 
                                                                                                       E  R1 ± ^   HgC ; ±                   ›IŸ¡žI›¢›       œIžš                                                        ³?62ê± E698 C  E;g±P ± `gC S ± ´C C  Ò Zg±¹b ±
—ŸJšš¡    —ŸšJ›š                                                                                         ·C »M± c9  E  R1 ±                    ž¡I¡                                                                       ³?62ê± E698 C  E R7ê± ´C<&± ´C C  Ò Zg±¹Ò
—œJŸšœ     ›šJŸž                                                                                                                                                 ¢š                                                            E= C  Ò­ E= R0  ̱»Ò?  E9 :   ´C b92 
                                                                               E ¹C4 ± ´C C/; ± `  E  R1 ± P4  E = ; ±                                 -      œI¡›                                                                              ´„b   D bð ´±P<Û 4 
        -          -                                                     E=60  ± P=  Ò­ E6 b ê± ´C C/;9  E  R1 ± P4  E = ; ±                     ¡Ižšž       ›žI¡¡                                                                                       ÓR	­ ´C b92 
        -          -                                                                                                                              £I›šž                                                                                  «C  M±Ò »C2	M± E< ±bê ´C Ò@ 
—œJŸšœ     ›šJŸž                                                                                          E= C0 ± HgC ; ±                                         -                                                                           C<9 Cñ C Ò E
Ò®R  Ðb ¹
 —Iž£Ÿ     —žI››                                                                          E=9 ˆ± E0  — E= C0 ± HgC ; ±                               -            -                                                                   Z=  ± _
R  E Ò±P   R=  ´C b92 
—œ J££¡       Jžš                                                                       E b: ê± E0  — E= C0 ± HgC ; ±                                 -  ›J¡œJ ž                                                                                  ´C b92ê± Ãb:  
                                                                    (Earnings Per Share (EPS’’ ·C »M± `  Ô¹C4 ± _<  ± E0                     ›J¢š¡J£Ÿœ                                                                             E b: ê± E0  — õ: C ê± Ìb7 
—œ J££¡       Jžš                                                     (Diluted (EPS’’ ·C »M± `  E16Û  ê± Ô¹C4 ± _<  ± E0                                    ›I¡œ£                                                                           E ¹C  _<
­ — ÎC:
­R ± — 
                                                                                                                                                ›I¡œ£              -                                                            C<9 Cñ C Ò E=9=16  _<
­ — ÎC:
­R ± — 
—œ J££¡       Jžš                                                                                                                                     -            -                                                                   E ¹C4 ± _<
M± »±Pj¯ ´±Ò…  — 
                                                                                                                                                       -            -                                                                E=9=16  ± _<
M± »±Pj¯ ´±Ò…  — 
                                                                                          ØϘ¾ dÊ R4 ± ];Ê  ±                                         -            -                                                             ÎC:
­R9  E00Û  ê± E P7; ± ´C P7ê± — 
                                                                          ̹C0 ± ³P » E  Š± ¤ÔQ=6;  ± ÏC4 ± R Pê±                                      -                                                                  “E= ±S ¯Ò E= b C ’ Z ¼b 9  E9 C  R=  ´C C=  ± — 
                                                                                                                                                            ›››Iœš                                                                        Z ¼b 9  E9 C  ³R  ´C C=  ± — 
                                                                            ½b2;  îP  P=  ± ¤ÐC;   E72;  R P                                   ›¡Iš¡ž                                                                                C ®±R  ¹C4ê± E= C:
­R ± ´±Ò¹M± — 
                                                                                9 ¤ÐC;   ý d R4 ± ];  ± ÃÒR  ¹P                                                     -                                                                                  ³»ÒÛ Pê± ·C »M± — 
                                                                                  [ b  P ¬ F  »¯ ¤E  ±Rê± bhb6                                         -            -                                                                  (œ’ ´±»C74 ± _==7  ³¹C ¯ WgC  — 
                                                                                                 ¤³»±¹ˆ± T9                                            -            -
                                                                                                                                                       -                         Íb8/  Ò­ E b b  Ðb P  «C6= 
± E89: ê± E ±R/ ± V0 Ò ´C: C ê±Ò ´±»C74 ± d C=  ± — 
                                                                        ÔR0ê± U Ò»¹ R C  N= j P=  ± ¤T=gR ±                                                         -                                        û=9   ±Ò P7; ± Ðb C  `  ›Ÿž ³¹Cê± ÏC8 ?  …Õ :  C<9=0   
                                                                      T 9  ÔP ¼ `  ¹b:   P=  ± ¤T=gR ± DgC                                             -
                                                                                                                                                               žI›Ÿš            (OCI’ ÓR	M± ^ C/ ± ^	P ± RjC;  ^ C7  E6;Û 0ê± E= Cê± ´±Ò¹‡  E ¹C4 ± E:=7 ± ý R=Û 5  ± — 
                                                                                                      ¤«C1 M±                                     žI›¢¢                                         E P7; ± ´C7 P 9  ÁbÛ   9  E ¹C< ± E= Cê± ´C7 /:9  E ¹C4 ± E:=7 ± ý R=Û 5  ± — 
                                        »C2  P:   `  ÏC/  P=  ± C<9 ñ E ¹b4  ± E= R4 ± E89:ê± E= C  ³»±¼Ò ³¹C  ±                                                    -                                                                 E= ; M± ´…:4 ± ^ b$ ´C ÒR  — 
                                   dhCê± ÐC P  P:   P=  ± C<9 ñ й»M±™d C:  „± ÐC:19  E C4 ± E 
@ê± ³¹C  ±                                     -œ I££¡
                                                                                                                                                            ›ž¡J›š£                                                                               (±’ E= Cê± ³»ÒP ± HgC  
                                                                                   Ô»Cù a  Ò þ±P   a  Ò P=  ±                                  ›žŸJ££ž    ›J¢¡šJ¡Ÿœ                                                                                     E=9 M± Ìb7 
                                                                                        ÔR0ê± N= j P C	 P=  ±                                ›J£ŸJ£ž 
                                                                                                                                                                                                              “E=gC<  R=  E »Ò¹ E=4hÒ ÎC  ý’ ´±¹±R ˆ±Ò «C  M± ´C C  
                                                                                     ÐC4;  ÔP » ^g±Ò ÏC   P=  ±                                                                                                             d =gR ± S Rê± ™ õ: C ê± Ìb7  Ãb:  
                                                                                        R = ¼ ÌÒ»C  ½C   P=  ±
                                                                                                                                                                                                                 d =gR ± S Rê± ™ õ: C ê± Ìb7 Ò ´C b92ê± Ãb:  
                                                                                  E; C2  ± P4
 Ë»C  «…  P=  ±
                                                                              ÔR0ê± ÐC:=9
 Y C  ÐC:=9
 P=  ±                                 “˜Î˜Î õ …ð _=7 ±’

                                                                                       d ±P8  S ±» E C
­ P=  ±                               œšœš/›œ/› ý C:  œšœ›/›œ/› ý C:                                                  E= ±S=ê± ¶»C	—III

                                                                                                                                             œ¢¡J¢££      ›¡œJ¢ Ÿ                                                                  ^ bù ´±P<4 
                                                                                                                                               £Iš¢›        ¡I ¡ž                                       E= Cê± ´C 
Û @ê±Ò Ë»C0:9  ³C24  ´±P<4  —
                                                                                                                                               žIšœž        Iš¡                                    E= Cê± ´C 
Û @ê±Ò Ë»C0ê± `  E:9    ´±P<4  —

                                                                                                                                             œ¡žI¡£ž      › œI››¢                                                                 `gC S9  ´±P<4  —
                                                                                                                                             ›œ£JŸ›      ›š J¡                                                                  ÐC:h ´±P<4 
                                                                                                                                                                                   E= Cê± ´C 
Û @ê±Ò Ë»C0:9  ³C24  ÓR	­ ´C C:hÒ ´„C6 Ò ^68  —
                                                                                                                                               ¡IžŸ£         I¡¢¢                             (Credit Derivatives’ E= C: g„± ´C7 /ê± ´±Ò¹­ ¤C<;    
                                                                                                                                                                                E= Cê± ´C 
Û @ê±Ò Ë»C0ê± `  E:9    ÓR	­ ´C C:hÒ ´„C6 Ò ^68  —
                                                                                                                                             I£š›              œI£ Ÿ                                              E= C: g„± ´C7 /ê± ´±Ò¹­ ¤C<;    
                                                                                                                                                                                                            `gC S9  ³C24  ´C C:hÒ ´„C6 Ò ^68  —
                                                                                                                                             ››Iœ ›            £›I££                                   `gC S ± `  E:9    ´C C:hÒ ´„C6 Ò ^68  —
                                                                                                                                               žI£›š             žI œž                                                 E= C  ´±P;
 c9  ´±P<4 
                                                                                                                                              ž I¢            ž I¢                                                     υ 
…  E= C  ´±P;
 —
                                                                                                                                              ž I¢            ž I¢                           ¹±¹R 
„± Ò­ «±R/ ± ³¹C ¯ \  Z  E C   _=  ¤C<;    
                                                                                                                                                                                                                            _=9  9  E= C  ´±P;
 —
                                                                                                        ¤d R4 ± ];  ± E b:   P ±b                                                                 ¹±¹R 
„± Ò­ Z=  ± ³¹C ¯ \  Z  ³±R /  _=  ¤C<;    

 –C= C2 R  –C= Cê­ –±R  b
 –E »b
 –T b  –E ¹b4  ± –ÐC: Ù  –б¹b  ± –Rg±S&± –²R5ê± –R0  –`:= ± –` R   ± –R2  –´±»C ˆ± –õ2 9  –ÐC;   –й»M±
                                                         ˜ÐC  	±¼C  –C= R  –C= ±R 
­ –E= b;&± C »b  –õ0 ± –³»b C5;
 –C8 R ­ –C= C2 ¯ –C  R 

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