BANK ALFALAH LIMITED AFGHANISTAN STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2019 31 December 31 December 2019 2018 Note AFN '000' AFN '000' Interest income Interest expense 242,225 (3,224) 239,001 218,609 (11,597) 207,012 Net interest income 19 Fee and commission income Fee and commission expense 111,000 121,014 (10,714) 100,286 (10,924) 110,090 Net fee and commission income Income from dealing in foreign currencies Other income 12,086 9,820 277,077 20,598 Total operating income 371,971 603,999 Impairment loss on financial assets and off balance sheet items 22 (9,565) 362,406 74,714 Net operating income 678,713 Personnel expenses Depreciation Finance cost on lease liabities Other operating expenses Total operating expenses (90,465) (16,790) (1,776) (66,479) (175,510) 186,896 (92,055) (2,705) 14 23 (91,903) (186,663) 492,050 Profit before taxation Тахation 24 (4,620) 182,276 (92,493) 399,557 Profit for the year Other comprehensive income Items that may be reclassified to profit or loss subsequently Mark to market adjustment on investments at FVOCI Related deferred tax 60,159 164 (12,032) 9,695 (33) Mark to market adjustment on interest rate SWAP Related deferred tax (1,939) 55,883 131 Total comprehensive income 238,159 399,688 The annexed notes 1 to 30 form an integral part of these financial statements. 20 21
BANK ALFALAH LIMITED AFGHANISTAN STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2019 31 December 31 December 2019 2018 Note AFN '000' AFN '000' Interest income Interest expense 242,225 (3,224) 239,001 218,609 (11,597) 207,012 Net interest income 19 Fee and commission income Fee and commission expense 111,000 121,014 (10,714) 100,286 (10,924) 110,090 Net fee and commission income Income from dealing in foreign currencies Other income 12,086 9,820 277,077 20,598 Total operating income 371,971 603,999 Impairment loss on financial assets and off balance sheet items 22 (9,565) 362,406 74,714 Net operating income 678,713 Personnel expenses Depreciation Finance cost on lease liabities Other operating expenses Total operating expenses (90,465) (16,790) (1,776) (66,479) (175,510) 186,896 (92,055) (2,705) 14 23 (91,903) (186,663) 492,050 Profit before taxation Тахation 24 (4,620) 182,276 (92,493) 399,557 Profit for the year Other comprehensive income Items that may be reclassified to profit or loss subsequently Mark to market adjustment on investments at FVOCI Related deferred tax 60,159 164 (12,032) 9,695 (33) Mark to market adjustment on interest rate SWAP Related deferred tax (1,939) 55,883 131 Total comprehensive income 238,159 399,688 The annexed notes 1 to 30 form an integral part of these financial statements. 20 21
Chapter1: Financial Statements And Business Decisions
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