Statement of Financial Position

as at June 30, 2010 (unaudited) 30-Jun-2010 31-Dec-2009
Assets (LBP million)    
Cash and balances with Central Banks 5,886,742 6,206,156
Due from banks and financial institutions 6,068,604 7,737,364
Due from head office, sister, related banks and financial institutions    
Financial assets given as collateral and reverse repurchase agreements    
Derivative financial instruments 51,145 38,436
Financial assets held for trading** 957,988 835,042
Financial assets designated at fair value through profit and loss
Net loans and advances to customers* 11,434,266 9,930,856
Net loans and advances to related parties 257,521 239,824
Debtors by acceptances 271,441 284,423
Available for sale financial instruments** 7,535,945 6,003,316
Financial assets classified as loans and receivables** *** 7,347,219 7,298,527
Held to maturity financial instruments** 364,797 367,379
Investments in associates 30,282 31,697
Investments properties
Property and equipment 496,414 503,490
Intangible fixed assets 24,863 25,906
Non current assets held for sale 21,807 29,261
Deferred taxes assets 2,067 2,417
Other assets 219,434 174,833
Goodwill 215,417 218,747
Total Assets 41,185,952 39,927,674
* After deduction of provisions amounting to LBP (million) 267,175 from loans and advances to customers as per IAS 39,
  of which LBP (million) 80,193 representing provisions on collective assessment.
** Includes (a) an amount of LBP (billion) 4,535 representing Local Currency Lebanese Treasury Bills.
                  (b) an amount of LBP (billion) 2,362 representing Lebanese Eurobonds of which LBP (billion) 526 risk ceded.
***  Includes an amount of LBP (billion) 4,427 representing Local Currency Certificates of Deposits.
as at June 30, 2010 (unaudited) 30-Jun-2010 31-Dec-2009
Liabilities (LBP million)    
Due to Central Banks 133,342 133,359
Due to banks and financial institutions 777,216 775,059
Due to head office, sister, related banks and financial institutions
Financial assets taken as a guarantee
Derivative financial instruments 61,055 28,631
Financial liabilities held for trading
Financial liabilities designated at fair value through profit and loss
Customers deposits 35,593,788 34,382,301
Deposits from related parties 258,868 267,874
Debt issued and other borrowed funds 153,148
Engagements by acceptances 271,441 284,423
Current tax liabilities 28,945 45,721
Deferred tax liabilities 26,592 21,263
Other liabilities 573,013 467,548
Liabilities related to non-current assets held for sale
Provisions for risks & charges 24,361 24,127
End of service benefits 41,223 38,461
Subordinated loans and similar debts
TOTAL  Liabilities 37,789,844 36,621,915
Shareholders' Equity - Group Share 3,229,028 3,103,325
Share Capital - Common shares 421,632 421,632
Share Capital - Preferred shares 16,844 15,313
Issue premium - Common shares 693,902 843,902
Issue premium - Preferred shares 360,031 173,125
Merger premuim 36,006
Cash contribution to capital 72,586 72,586
Capital reserves 1,118,579 782,672
Treasury shares (122,716) (74,390)
Retained earnings 161,179 124,368
Revaluation reserve of real estate 18,600 18,600
Reserve on revaluation of financial Instruments 279,897 243,772
Reserve for cash flow hedges
Foreign currency translation reserve (28,977) 22,641
Other reserves 4,307 3,645
Result of the year 233,164 419,453
Minority  Interest 167,080 202,434
Profit and Loss Accounts
Total Shareholders' Equity 3,396,108 3,305,759
Total Liabilities & Shareholders' Equity 41,185,952 39,927,674
as at June 30, 2010 (unaudited) 30-Jun-2010 31-Dec-2009
Off-Balance Sheet (LBP million)     
Financing commitments    
Financing commitments given to banks and financial institutions 815,302 778,181
Financing commitments received from banks and financial institutions
Engagement to customers 456,430 487,834
Bank guarantees    
Guarantees given to banks & financial institutions 324,013 294,932
of which: credit derivatives    
Guarantees received from banks & financial institutions 507,621 697,490
of which: credit derivatives    
Guarantees given to customers 2,345,378 2,453,686
Guarantees received from customers 8,183,305 8,033,876
Financial notes commitments
Financial notes commitments to be received
of which: financial instruments sold with a buy back option
Financial notes commitments to be delivered
of which: financial instruments purchased with a buy back option
Foreign Currencies Forwards    
Foreign currencies to receive 1,976,042 1,275,714
Foreign currencies to deliver 1,991,486 1,269,292
Engagements on term financial instruments 326,185 631,714
Claims from legal cases
Fiduciary assets 1,417,229 1,493,915
Assets under management 9,755,743 9,006,903
Mutual funds 224,709 137,623
Structured financial products
Engagements unlikely to be executed
Bad debts fully provided for 290,063 359,735

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