National Bank of Greece2019年年度报告.pdf

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1、 March 2020 Group and Bank Annual Financial Report 31 December 2019 Table of Contents Chairmans Statement.5 Chief Executive Officers Statement.6 Certification of the Board of Directors.7 Board of Directors Report.8 Supplementary Report.120 Independent Auditors Report.127 Statement of Financial posit

2、ion.134 Income Statement.135 Statement of Comprehensive Income.136 Statement of Changes in Equity Group.137 Statement of Changes in Equity Bank.138 Cash Flow Statement.139 General information.140 Summary of significant accounting policies.141 2.1 Basis of preparation.141 2.2 Going concern.141 2.3 Ad

3、option of International Financial Reporting Standards(IFRS).142 2.4 Consolidation.144 2.5 Business combinations.146 2.6 Foreign currency translations.147 2.7 Classification and Measurement of financial instruments.147 2.8 Derivative financial instruments and hedging.152 2.9 Fair value of financial i

4、nstruments.153 2.10 Recognition of deferred Day 1 profit or loss.154 2.11 Derecognition.154 2.12 Sale and repurchase agreements.155 2.13 Securities borrowing and lending.155 2.14 Regular way purchases and sales.155 2.15 Offsetting.155 2.16 Revenue recognition.155 2.17 Property and equipment,RoU asse

5、ts and foreclosed assets.156 2.18 Investment property.156 2.19 Goodwill,software,and other intangible assets.156 2.20 Impairment.157 2.21 Insurance operations.157 2.22 Leases(applicable before 1 January 2019).160 2.23 Leases(applicable after 1 January 2019).160 2.24 Cash and cash equivalents.161 2.2

6、5 Provisions.161 2.26 Financial guarantee contracts.161 2.27 Employee benefits.161 2.28 Income taxes.162 2.29 Debt securities in issue and other borrowed funds.162 2.30 Share capital,treasury shares and other equity items.162 2.31 Segment reporting.163 2.32 Assets and liabilities held for sale and d