| Note |
|
|
| number |
Note description |
IFRS required |
| 1 |
Principal accounting policies |
IAS** 1 |
| 2 |
Standards and interpretations |
IAS 1 |
| 3 |
Key assumptions concerning the future and key sources of estimation |
IAS 1 |
| 4 |
Capital management |
IAS 1 |
| 5 |
Consolidated statement of financial position – categories of financial instruments |
IFRS 7 |
| 6 |
Fair-value measurement |
FRS 7 |
| 7 |
Liquidity gap |
IFRS 7 |
| 8 |
Contractual maturity analysis for financial liabilities |
IFRS 7 |
| 9 |
Historical value at risk (99%, one day) by risk type |
IFRS 7 |
| 10 |
Interest rate repricing gap |
IFRS 7 |
| 11 |
Credit analysis of other short-term securities, and government and other securities |
IFRS 7 |
| 12 |
Interest and similar income |
IAS 18, IAS 32, IAS 39 and IFRS 7 |
| 13 |
Interest expense and similar charges |
IAS 18, IAS 32, IAS 39 and IFRS 7 |
| 14 |
Non-interest revenue |
IAS 18, IAS 20, IAS 32, IAS 39, IFRS 4, IFRS 7 and IFRS 8 |
| 15 |
Operating expenses |
IAS 1, IFRS 2, IFRS 8 |
| 16 |
Indirect taxation |
IAS 1 |
| 17 |
Non-trading and capital items |
IAS 1, IAS 16 and IAS 36 |
| 18 |
Direct taxation |
IAS 12 |
| 19 |
Earnings |
IAS 33 |
| 20 |
Dividends |
IAS 1 and IAS 10 |
| 21 |
Cash and cash equivalents |
IAS 1 and IFRS 7 |
| 22 |
Other short-term securities |
IAS 1, IFRS 7 and IFRS 8 |
| 23 |
Derivative financial instruments |
IAS 32, IAS 39 and IFRS 7 |
| 24 |
Financial instruments designated as at fair value through profit or loss |
IAS 32, IAS 39 and IFRS 7 |
| 25 |
Government and other securities |
IAS 1, IAS 32, IAS 39, IFRS 7 and IFRS 8 |
| 26 |
Loans and advances |
IAS 17, IFRS 7 and IFRS 8 |
| 27 |
Impairment of loans and advances |
IAS 39, IFRS 7 and IFRS 8 |
| 28 |
Other assets |
IAS 1 |
| 29 |
Investment securities |
IAS 32, IAS 39 and IFRS 7 |
| 30 |
Investments in associate companies and joint ventures |
IAS 28 and IAS 31 |
| 31 |
Non-current assets held for sale |
IFRS 5 |
| 32 |
Deferred taxation |
IAS 12 |
| 33 |
Investment property |
IAS 40 |
| 34 |
Property and equipment |
IAS 16 and IAS 36 |
| 35 |
Long-term employee benefits |
IAS 19, IAS 26 and IFRIC*** 14 |
| 36 |
Intangible assets |
IAS 38 and IAS 36 |
| 37 |
Acquisitions |
IFRS 3 and IAS 31 |
| 38 |
Share capital |
IAS 1 |
| 39 |
Amounts owed to depositors |
IAS 1, IFRS 7 and IFRS 8 |
| 40 |
Provisions and other liabilities |
IAS 37, IAS 32 and IAS 39 |
| 41 |
Investment contract liabilities |
IAS 1 and IFRS 7 |
| 42 |
Insurance contract liabilities |
IAS 1 and IFRS 4 |
| 43 |
Long-term debt instruments |
IAS 32, IAS 39 and IFRS 7 |
| 44 |
Contingent liabilities and undrawn facilities |
IAS 37 and IAS 10 |
| 45 |
Commitments |
IAS 37, IAS 10, IAS 17 and IFRS 7 |
| 46 |
Collateral |
IFRS 7 |
| 47 |
Securitisations |
IFRS 3 and IFRS 7 |
| 48 |
Foreign currency conversion guide |
IAS 21 |
| 49 |
Cashflow information |
IAS 7 |
| 50 |
Managed funds |
IFRS 7 |
| 51 |
Share-based payments |
IFRS 2 |
| 52 |
Related parties |
IAS 24 |
| |
Analysis of investments in associates and joint ventures |
IAS 28 and IAS 31 |
| |
Analysis of investments in subsidiaries |
IAS 27 |
| |
Embedded-value Report of Nedgroup Life Assurance Company Limited |
IFRS 4 |
| |
Risk and balance sheet management review |
IFRS 7 |
