Afghanistan International Bank (AIB)

Independent Auditor's Report

Statement of Financial Position

Statement of
Comprehensive Income

Statement of Cash Flows

Statement of Changes in Equity

STATEMENT OF FINANCIAL POSITION | As at 31 December 2016

	Note	31 December 2016 AFN ‘000	31 December 2015 Restated AFN ‘000	01 January 2015 Restated AFN ‘000
ASSETS
Cash and balances with Da Afghanistan Bank (DAB)	5	10,452,572	17,816,406	11,163,004
Balances with other banks	6	6,606,085	5,042,671	11,624,614
Placements – net	7	19,313,157	19,797,852	14,898,004
Investments – net	8	14,382,579	13,532,385	14,440,790
Loans and advances to customers – net	9	3,729,388	3,457,852	2,889,723
Receivable from financial institutions	10	522,484	172,482	103,017
Operating fixed assets	11	1,625,342	1,047,317	491,411
Intangible assets	12	527,457	572,948	559,094
Deferred tax assets	13	21,440	20,641	–
Other assets	14	1,007,100	459,885	365,529
Total assets		58,187,604	61,920,439	56,535,186
LIABILITIES
Customers’ deposits	15	54,077,642	57,997,526	52,908,347
Deferred income		15,824	27,110	8,531
Deferred tax liabilities		–	–	14,604
Other liabilities	16	193,068	207,565	222,837
Total liabilities		54,286,534	58,232,201	53,154,319
EQUITY
Share capital	17	1,465,071	1,465,071	1,465,071
Capital reserves	18	218,600	192,646	168,262
Retained earnings		2,211,835	2,053,817	1,734,514
Surplus/(deficit) on revaluation on available for sale investments – net		5,564	(23,296)	13,020
Total equity		3,901,070	3,688,238	3,380,867
Total equity and liabilities		58,187,604	61,920,439	56,535,186
Contingencies and commitments	19