National Bank of Greece2021年年度报告.pdf

1、 D March 2022 Group and Bank Annual Financial Report 31 December 2021 2 Contents At a glance.5 Chairmans Statement.6 Chief Executive Officers Statement.7 Certification of the Board of Directors.9 Board of Directors Report.10 Supplementary Report.162 Audit Committee Report.167 Independent Auditors Re

2、port.174 Statement of Financial Position.182 Income Statement.183 Statement of Comprehensive Income.184 Statement of Changes in Equity Group.185 Statement of Changes in Equity Bank.186 Cash Flow Statement.187 General information.188 Summary of significant accounting policies.189 2.1 Basis of prepara

3、tion.189 2.2 Going concern.189 2.3 Adoption of International Financial Reporting Standards(IFRS).191 2.4 Consolidation.193 2.5 Business combinations.195 2.6 Foreign currency translations.195 2.7 Classification and Measurement of financial instruments.196 2.8 Derivative financial instruments and hedg

4、ing.201 2.9 Fair value of financial instruments.203 2.10 Recognition of deferred Day 1 profit or loss.203 2.11 Derecognition.203 2.12 IBOR Reform.205 2.13 Sale and repurchase agreements.206 2.14 Securities borrowing and lending.206 2.15 Regular way purchases and sales.207 2.16 Offsetting.207 2.17 Co

5、mmodity broker-trader.207 2.18 Revenue recognition.207 2.19 Property and equipment,RoU assets and foreclosed assets.207 2.20 Investment property.208 2.21 Goodwill,software,and other intangible assets.208 2.22 Impairment of intangible assets.209 2.23 Insurance operations.209 2.24 Leases.211 2.25 Cash

6、 and cash equivalents.212 2.26 Provisions.213 2.27 Financial guarantee contracts.213 2.28 Employee benefits.213 2.29 Income taxes.214 2.30 Debt securities in issue and other borrowed funds.214 2.31 Share capital,treasury shares and other equity items.214 3 2.32 Segment reporting.215 2.33 Assets and