National Bank of Greece2022年年度报告.pdf

1、 March 2023 Group and Bank Annual Financial Report 31 December 2022 Table of Contents At a glance.5 Chairmans Statement.7 Chief Executive Officers Statement.9 Certification of the Board of Directors.10 Board of Directors Report.12 Supplementary Report of the Board of Directors.164 Audit Committee Re

2、port.170 Independent Auditors Report.176 Statement of Financial Position.184 Income Statement.185 Statement of Comprehensive Income.186 Statement of Changes in Equity Group.187 Statement of Changes in Equity Bank.188 Cash Flow Statement.189 NOTE 1 General information.190 NOTE 2 Summary of significan

3、t accounting policies.191 2.1 Basis of preparation.191 2.2 Going concern.191 2.3 New and Amended Standards and Interpretations.193 2.4 Consolidation.194 2.5 Business combinations.196 2.6 Foreign currency translations.197 2.7 Classification and Measurement of financial instruments.197 2.8 Derivative

4、financial instruments and hedging.202 2.9 Fair value of financial instruments.204 2.10 Recognition of deferred Day 1 profit or loss.204 2.11 Derecognition.205 2.12 IBOR Reform.206 2.13 Sale and repurchase agreements.207 2.14 Securities borrowing and lending.207 2.15 Regular way purchases and sales o

5、f financial assets and liabilities.207 2.16 Offsetting.208 2.17 Commodity broker-trader.208 2.18 Revenue recognition.208 2.19 Property and equipment,RoU assets and foreclosed assets.208 2.20 Investment property.209 2.21 Goodwill,software,and other intangible assets.209 2.22 Impairment of intangible

6、assets.210 2.23 Insurance operations.210 2.24 Leases.210 2.25 Cash and cash equivalents.211 2.26 Provisions.211 2.27 Financial guarantee contracts.211 2.28 Employee benefits.212 Table of Contents 2.29 Income taxes.212 2.30 Debt securities in issue and other borrowed funds.213 2.31 Share capital,trea