THIRD QUARTERLY REPORT SEPTEMBER2024 (UN-AUDITED) 2024 年 9 月第三次季度报告（未经审计）
TABLE OF CONTENTS 目录
03 Corporate Information 03 公司信息
04 Directors’ Review 04 主任审查
12 Condensed Interim Statement of Financial Position 12 简明临时财务状况表
13 Condensed Interim Profit and Loss Account 13 简明中期损益表
14 Condensed Interim Statement of Comprehensive Income 14 简明中期综合收益表
15 Condensed Interim Cash Flow Statement 15 简明中期现金流量表
16 Condensed Interim Statement of Changes in Equity 16 简明中期权益变动表
17 Notes to the Condensed Interim Financial Statements 17 简明中期财务报表附注
63 List of Branches 63 分支机构名单
CORPORATE INFORMATION 公司信息
CHAIRMAN 主席
MR. AMIN A. FEERASTA 先生阿明-费拉斯塔
PRESIDENT & CHIEF EXECUTIVE OFFICER 总裁兼首席执行官
MR. MUHTASHIM AHMAD ASHAI 先生穆塔希姆-艾哈迈德-阿斯海先生
DIRECTORS 董事
MR. NOORUDDIN FEERASTA 先生努尔丁-费拉斯塔
MR. AHMED A. FEERASTA 先生艾哈迈德-费拉斯塔
MR. MANZOOR AHMED (NIT NOMINEE) 先生曼苏尔-艾哈迈德先生（提名人）
MR. JAMIL HASSAN HAMDANI 先生贾米尔-哈桑-哈姆达尼先生
MR. TARIQ HAFEEZ MALIK 先生塔里克-哈菲兹-马利克
MS. NAVIN SALIM MERCHANT 先生。NAVIN SALIM MERANT
CHIEF FINANCIAL OFFICER 首席财务官
MR. MIRZA ZAFAR BAIG 先生mirza zafar baig
COMPANY SECRETARY 公司秘书
MR. MUHAMMAD ALTAF BUTT 先生MUHAMMAD ALTAF BUTT
AUDITORS 审计员
A.F. FERGUSON & CO.
CHARTERED ACCOUNTANTS 特许会计师
SHARI'AH BOARD 沙里亚委员会
MUFTI EHSAN WAQUAR AHMAD - CHAIRMAN 穆夫提-埃赫桑-瓦夸尔-艾哈迈德 - 主席
MUFTI MUHAMMAD ZAHID - RSBM 穆夫提-穆罕默德-扎希德 - RSBM
MUFTI BILAL AHMED QAZI 穆夫提-比拉勒-艾哈迈德-卡齐
MUFTI SYED ABID SHAH 穆夫提-赛义德-阿比德-沙阿
MUFTI SAMI ULLAH 穆夫提-萨米-乌拉
On behalf of the Board of Directors, we are pleased to present the Directors’ Review of Soneri Bank Limited (‘the Bank’) along with the condensed interim financial statements for the nine months ended 30 September 2024. 我们谨代表董事会欣然呈递 Soneri 银行有限公司（"本行"）截至 2024 年 9 月 30 日止九个月的董事回 顾及简明中期财务报表。
Economic Review: 《经济评论》：
Global economic growth is expected to stabilize to about 2.7%2.7 \% primarily due to improved outlook for the United States, United Kingdom, Brazil, Russia and Eurozone. This bodes well for Pakistan’s Export Sector as the composite leading indicators for its main export markets are pointing northwards. Overall global commodity prices declined due to reduction in energy prices led by crude oil and natural gas; food and metal prices (excluding gold) also dropped while those of vegetable oils and dairy products increased. During the current quarter, the United States’ Federal Open Market Committee (FOMC) decided to reduce the federal funds rate by 50 basis points in light of the progress on inflation and the balance of risks. 全球经济增长预计将稳定在 2.7%2.7 \% 左右，这主要是由于美国、英国、巴西、俄罗斯和欧元区的前景有所改善。这对巴基斯坦的出口部门来说是个好兆头，因为其主要出口市场的综合领先指标都指向北方。由于以原油和天然气为首的能源价格下跌，全球商品价格总体下降；食品和金属（不包括黄金）价格也有所下降，而植物油和乳制品价格上涨。在本季度，美国联邦公开市场委员会（FOMC）鉴于通货膨胀和风险平衡方面的进展，决定将联邦基金利率降低 50 个基点。
Pakistan’s economy continues to show positive developments with most of the economic indicators showing improvement. During the quarter under review, the IMF Executive Board while acknowledging that Pakistan has taken key steps to restoring economic stability with consistent policy implementation, approved the 37-month Extended Fund Facility Arrangement (EFF) for USD 7 billion, with immediate disbursement of about USD 1 billion. This will help to further supplement the country’s foreign exchange reserves, provide strength to the Pakistan Rupee and is expected to unlock further financial support through bilateral and multilateral partners. Inflation rate in Pakistan eased to the lowest reading since January 2021. Growth in real GDP; contained current account deficit; robust workers’ remittances; improvement in foreign exchange reserves; and stability in Pakistan Rupee to US Dollar parity are expected to continue in the coming months. 巴基斯坦的经济继续呈现积极的发展态势，大多数经济指标都有所改善。在本季度，国际货币基金组织（IMF）执行董事会承认巴基斯坦采取了关键步骤，通过持续执行政策恢复了经济稳定，同时批准了为期 37 个月的 70 亿美元的 "扩大基金融资安排"（EFF），并立即支付了约 10 亿美元。这将有助于进一步补充该国的外汇储备，为巴基斯坦卢比提供支撑，并有望通过双边和多边合作伙伴释放进一步的财政支持。巴基斯坦的通货膨胀率降至 2021 年 1 月以来的最低值。实际国内生产总值的增长、经常账户赤字的控制、工人汇款的强劲、外汇储备的改善以及巴基斯坦卢比对美元平价的稳定预计将在未来几个月内继续。
Year on year (YoY) inflation was recorded at 6.9% in September 2024, as compared to 29.7% YoY in December 2023. This was the second consecutive month with single digit inflation and the lowest recording in about 44 months. This disinflation reflected the impact of various factors including contained demand, favourable movement in global oil and food prices, cautious monetary policy stance, fiscal consolidation, and high-base effects. 2024 年 9 月的同比通胀率为 6.9%，而 2023 年 12 月的同比通胀率为 29.7%。这是连续第二个月录得个位数通胀率，也是约 44 个月以来的最低记录。通胀回落反映了各种因素的影响，包括需求受控、全球石油和食品价格走势良好、谨慎的货币政策立场、财政整顿和高基数效应。
The Monetary Policy Committee (MPC) of the State Bank of Pakistan (SBP) noted that the decline in inflation exceeded the MPC’s earlier expectations due to certain external factors, and taking account of these developments including noticeable decline in the secondary market yields of government securities, decided to reduce the policy rate by 100 basis points to 19.5%19.5 \% in July 2024, following the earlier reduction of 150 basis points in June 2024. This was further reduced by 200 basis points to 17.5%17.5 \% in September 2024. While noting the potential risks to the inflation outlook after the policy rate-cuts, MPC assessed that the real interest rate should still remain adequately positive, to take inflation towards the medium-term target of 5 to 7 percent and help ensure macroeconomic stability. 巴基斯坦国家银行（SBP）货币政策委员会（MPC）注意到，由于某些外部因素，通货膨胀率的下降超出了货币政策委员会早先的预期，考虑到这些事态发展，包括政府证券二级市场收益率的明显下降，决定继早先于 2024 年 6 月降低 150 个基点之后，于 2024 年 7 月将政策利率降低 100 个基点，降至 19.5%19.5 \% 。2024 年 9 月，政策利率进一步下调 200 个基点，降至 17.5%17.5 \% 。货币政策委员会注意到政策利率下调后通胀前景面临的潜在风险，但认为实际利率仍应保持足够的正值，以推动通胀率向5%至7%的中期目标迈进，并帮助确保宏观经济稳定。
Recent economic statistics signal a modest pick-up in economic activity. As per MPC’s assessment, the real GDP is expected to grow by 2.5-3.5% in fiscal year 2025, whereas Pakistan’s real GDP recorded a growth of 2.4% in fiscal year 2024. The growth in FY 2024 was mainly driven by a rebound in agricultural sector output that was impacted by floods in the previous year, however, in the current quarter urea offtake has declined indicating a downward movement for the segment. On the other hand, large-scale manufacturing (LSM) is on the path of recovery reflecting improved market conditions and policy support. 最近的经济统计数据表明经济活动略有回升。根据巴基斯坦货币政策委员会的评估，2025 财年的实际 GDP 预计将增长 2.5%-3.5%，而 2024 财年巴基斯坦的实际 GDP 录得 2.4%的增长。2024 财年的增长主要是受上一年洪灾影响的农业部门产量反弹的推动，然而，本季度尿素的摄入量有所下降，表明了该部门的下行趋势。另一方面，大规模制造业（LSM）正在复苏，反映了市场条件的改善和政策支持。
During the period, majority of the LSM industries including Textile, Food, Beverages, Wearing Apparel, Coke & Petroleum Products, Chemicals, Automobiles and Paper & Board witnessed positive growth. 在此期间，包括纺织、食品、饮料、服装、焦炭和石油产品、化工、汽车以及纸张和纸板在内的大多数 LSM 行业都实现了正增长。
Foreign exchange reserves with SBP climbed to USD 10.7 billion as at the close of current quarter, up from USD 8.2 billion as on 31 December 2023. The primary reason for the increase is the initial disbursement of about USD 1 billion under the IMF EFF recently received near the period end, along with better current account performance during the year to date 2024. Robust inflows of workers’ remittances remained a major source of foreign exchange improving to USD 8.8 billion during the quarter compared to USD 6.3 billion in the corresponding period last year. Exports increased to USD 6.1 billion during first two months of Fiscal Year 2025 (2MFY25) as against USD 5.8 billion in the corresponding period last year mainly due to higher value-added textile and food shipments; while imports rose to USD 11.3 billion during 2MFY25 up from USD 10.1 billion. Accordingly on overall basis, Pakistan’s total reserves, including 截至本季度末，印度国家银行的外汇储备从 2023 年 12 月 31 日的 82 亿美元攀升至 107 亿美元。外汇储备增加的主要原因是，最近在临近季度末时收到了国际货币基金组织（IMF）欧洲森林基金（EFF）下约 10 亿美元的首笔付款，以及 2024 年迄今为止较好的经常账户表现。工人汇款的强劲流入仍然是本季度外汇收入的主要来源，从去年同期的 63 亿美元增至本季度的 88 亿美元。2025 财年前两个月的出口额增至 61 亿美元，而去年同期为 58 亿美元，这主要是由于纺织品和食品的高附加值运输所致；而 25 财年前两个月的进口额从 101 亿美元增至 113 亿美元。因此，总体而言，巴基斯坦的总储备，包括
those held by the banks, improved to USD 16.0 billion from USD 12.7 billion at the end of 2023. Current account deficit for the 2MFY25 remained below USD 0.2 billion against USD 0.9 billion in the preceding period as the increase in imports was offset by higher remittances and exports. MPC expects the current account deficit to remain contained within 1%1 \% of GDP, which along with the realization of inflows from the IMF program will further strengthen Pakistan’s foreign exchange reserves. 银行持有的货币从 2023 年底的 127 亿美元增至 160 亿美元。由于汇款和出口的增加抵消了进口的增长，25 财年下半年的经常账户赤字仍低于 2 亿美元，而上一财年为 9 亿美元。货币政策委员会预计，经常账户赤字仍将控制在国内生产总值（GDP）的 1%1 \% 以内，再加上国际货币基金组织（IMF）计划的资金流入，这将进一步加强巴基斯坦的外汇储备。
Exchange rate of Pakistan Rupee to US Dollar remained relatively stable, improving slightly to PKR 277.71/USD as of 30 September 2024 compared to PKR 281.86/USD on 31 December 2023. Formal approval and disbursements under the IMF EFF, economic stability, better investor confindence, enhanced workers’ remittances and favourable global macroeconomic environment all contributed to a steady Pakistan Rupee. 截至 2024 年 9 月 30 日，巴基斯坦卢比对美元的汇率保持相对稳定，从 2023 年 12 月 31 日的 281.86 卢比/美元略微升至 277.71 卢比/美元。国际货币基金组织（IMF）经济融资机制（EFF）的正式批准和支付、经济稳定、投资者信心增强、工人汇款增加以及有利的全球宏观经济环境都有助于巴基斯坦卢比的稳定。
During the period under review, FBR’s tax collections improved by 20.5 percent. Primary balance managed to post a surplus of 0.1%0.1 \% of GDP compared to 0.3%0.3 \% of GDP last year. Fiscal consolidation attained in the past couple of years is expected to continue through reforms aimed at broadening the tax base and effective management of Public Sector Entities (PSEs). 在本报告所述期间，联邦税务局的税收增长了 20.5%。基本收支盈余占国内生产总值的 0.1%0.1 \% ，而去年为 0.3%0.3 \% 。通过旨在扩大税基和有效管理公共部门实体（PSEs）的改革，过去几年实现的财政整顿有望继续下去。
Operating under the new IMF EFF, Pakistan will require sound policies and reforms to support the ongoing efforts to strengthen macroeconomic stability, address deep structural challenges (including but not limited to the tax system, energy sector and PSEs), and create conditions for a stronger, more inclusive, and resilient growth and to put debt firmly on a downward trajectory. The IMF appreciated the steps being taken toward a fairer tax system and stressed the importance of additional revenue mobilization efforts by broadening the tax base and enhancing tax administration. It also emphasized the significance of prudent spending management, which will create space for essential investments in human capital, infrastructure, and social protection. 在基金组织新的经济和金融框架下，巴基斯坦将需要健全的政策和改革，以支持正在进行的努力，加强宏观经济稳定，解决深层次的结构性挑战（包括但不限于税收制度、能源部门和私营部门），为更强劲、更具包容性和复原力的增长创造条件，并使债务坚定地走上下降轨道。国际货币基金组织赞赏为建立更公平的税收制度所采取的措施，并强调了通过扩大税基和加强税收管理来调动更多收入的重要性。基金组织还强调了审慎支出管理的重要性，这将为人力资本、基础设施和社会保护方面的基本投资创造空间。
The Bank's Financial Position and Operating Results: 银行的财务状况和经营业绩：
The summarized financial position and operating results of the Bank for the period ended 30 September 2024 are as follows: 截至 2024 年 9 月 30 日，银行的财务状况和经营成果汇总如下：
FINANCIAL POSITON 财务状况
Advances - net
Investments - net
Total Assets
Total Deposits
Shareholders’ Equity
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As at & As of
The Bank’s net interest income for the nine months ended 30 September 2024 improved to Rs. 18,248.067 million from Rs. 16,100.56916,100.569 million for the comparative prior period, indicating a growth of 13.34 percent, as spreads and volumes continued to improve. Non-interest income for the period end was reported at Rs. 5,224.736 million as against Rs. 4,659.642 million recorded for the comparative prior period, at the back of significantly improved trade business volumes that increased to Rs. 889.327 billion in the current period as compared to Rs. 611.306 billion during the comparative period last year. Consequently, fee and commission income rose impressively by 43.81%43.81 \% year on year. This was partially offset by lower foreign exchange income. As a result, overall revenue of the Bank showed an improvement of Rs. 2,712.592 million, or 13.07 percent, year on year. 截至 2024 年 9 月 30 日的九个月内，本行的净利息收入从去年同期的 16,100.56916,100.569 百万卢比增至 182.48067 亿卢比，增长了 13.34%，原因是息差和交易量持续改善。期末非利息收入为 52.24736 亿卢比，去年同期为 46.59642 亿卢比，原因是贸易业务量显著增加，本期增至 8.89327 亿卢比，去年同期为 6.11306 亿卢比。因此，手续费和佣金收入同比大幅增长 43.81%43.81 \% 。但外汇收入的减少部分抵消了这一增长。因此，本行的总体收入同比增长了 27.12592 亿卢比，增幅为 13.07%。
The Bank’s average net investments improved to Rs. 372.415 billion for the nine months ended 30 September 2024 as against Rs. 304.232 billion maintained in the comparative prior period. Resultantly, the Bank’s income from investments increased to Rs. 54.971 billion for the current period, as against Rs. 42.280 billion for the comparative prior period, with net investment yields improved at 19.72 percent for the current period as against 18.58 percent for the comparative prior period. 截至 2024 年 9 月 30 日的九个月内，本行的平均净投资额增至 3,724.15 亿卢比，而上一期为 3,042.32 亿卢比。因此，本期银行的投资收入增至 549.71 亿卢比，上期为 422.80 亿卢比，本期净投资收益率为 19.72%，上期为 18.58%。
At the same time, net yields on advances also improved year on year, ending at 19.72 percent for the nine months ended 30 September 2024 as against 18.56 percent for the comparative prior period, reflecting the repricing effect of the continued gradual increase in policy rates by the State Bank of Pakistan over the earlier part of previous half year, whereas the policy rate remained largely stable during the first six months of the year 2024; thereafter experiencing a sharp reduction of 450 bps starting June 2024. The Bank’s average net advances book improved to Rs. 206.386 billion for the period ended 30 September 2024, as against Rs. 179.714 billion for the prior comparative period, and overall income from advances ended higher at Rs. 30.475 billion for the current period as against Rs. 24.942 billion for the comparative prior period. 与此同时，预付款净收益率也同比有所提高，截至 2024 年 9 月 30 日的九个月期间，净收益率为 19.72%，而去年同期为 18.56%，这反映了巴基斯坦国家银行在前半年的前半段持续逐步提高政策利率所产生的重新定价效应，而在 2024 年的前六个月，政策利率基本保持稳定；此后，从 2024 年 6 月开始，政策利率大幅下调 450 个基点。截至 2024 年 9 月 30 日，本行的平均净预付款账面余额增至 2,063.86 亿卢比，而上一比较期为 1,797.14 亿卢比；本期预付款总收入为 304.75 亿卢比，高于上一比较期的 249.42 亿卢比。
Period end deposits improved to Rs. 580.041 billion as at 30 September 2024, indicating a growth of 12.01 percent as against the year end 2023 position. In terms of averages, the portfolio grew by Rs. 108.268 billion, or 24.78 percent year on year. The Bank’s cost of deposits increased to 13.88 percent for the current nine month period as against 12.44 percent for the corresponding period last year. As at 30 September 2024, the Bank’s CASA percentage stood at 82.69 percent (December 2023: 79.22 percent). For Current Accounts, the mix improved to 32.42 percent at 30 September 2024 from 30.42 percent in December 2023, and volumes grew by Rs. 17.571 billion or 12.43 percent year on year. The Bank’s focus remains on CASA mix improvement and retention of current accounts, whilst ensuring service levels of the highest quality. 截至 2024 年 9 月 30 日，期末存款增至 5800.41 亿卢比，与 2023 年年末相比增长了 12.01%。就平均值而言，投资组合增加了 1,082.68 亿卢比，同比增长 24.78%。与去年同期的 12.44% 相比，本九个月期间银行的存款成本上升至 13.88%。截至 2024 年 9 月 30 日，本行的存款准备金率为 82.69%（2023 年 12 月：79.22%）。截至 2024 年 9 月 30 日，往来账户的比例从 2023 年 12 月的 30.42% 提高到 32.42%，交易量同比增长 175.71 亿卢比或 12.43%。本行的重点仍然是改善 CASA 组合和保留活期账户，同时确保最高质量的服务水平。
The Bank’s period end borrowings decreased to Rs. 57.172 billion as at 30 September 2024 indicating a decline of 16.83 percent from the year end level, while overall costs increased to 17.67 percent for the current period as against 16.12 percent for the comparative prior period. The Bank’s net IDR has increased to 69.05 percent as against 59.93 percent at the year end. Overall Cost of funds increased to 14.44 percent for the period ended 30 September 2024 as against 13.13 percent for the comparative prior period. 截至 2024 年 9 月 30 日，本行的期末借款额降至 571.72 亿卢比，比年末水平下降了 16.83%，而本期的总体成本则从去年同期的 16.12%上升至 17.67%。本行的净内部收益率从年末的 59.93% 上升至 69.05%。截至 2024 年 9 月 30 日，总体资金成本上升至 14.44%，而去年同期为 13.13%。
Non-Markup expenses were reported at Rs. 14.036 billion for the period ended 30 September 2024 as against Rs. 11.006 billion in the comparative period of 2023, indicating a growth of 27.53 percent; broadly in line with the high inflation levels. The main driver for this increase was our branch expansion plan, which saw the number of our branches increase to 521 as at 30 September 2024 from 412 at the end of prior period. However, in line with the directions set by the Board, the management remains committed on pursuing stringent cost discipline measures and with the inflation declining sharply we anticipate improvement in this front in the days ahead. 截至 2024 年 9 月 30 日的非标记支出为 140.36 亿卢比，与 2023 年同期的 110.06 亿卢比相比，增长了 27.53%，与高通胀水平基本一致。增长的主要原因是我们的分支机构扩张计划，截至 2024 年 9 月 30 日，我们的分支机构数量从上一期末的 412 家增至 521 家。不过，根据董事会的指示，管理层将继续致力于采取严格的成本控制措施，随着通胀率的大幅下降，我们预计未来这方面的情况会有所改善。
Net reversals in respect of credit loss allowance and write offs against loans, advances, investments and other financial assets considered for the period ended 30 September 2024 amounted to Rs. 192.036 million, as against a net provision of Rs. 1,317.328 million booked in the comparative prior period. The reversals during the period are due to the effective recovery efforts of the Bank, based on the targets set at the start of the year so as to bring down the infection ratio. 截至 2024 年 9 月 30 日止期间，贷款、垫款、投资和其他金融资产的信贷损失准备金和核销净转回额为 1.92036 亿卢比，而上一比较期间的净准备金为 13.17328 亿卢比。本期拨回的款项是由于本行根据年初设定的目标进行了有效的回收，从而降低了感染率。
As at 30 September 2024, the Bank’s Non-performing loans to total Advances ratio has come down significantly to 3.62 percent (December 2023: 4.90 percent). This achievement was due to effective recovery efforts coupled with the policy adopted by the Bank for charging off old loss categorized loans; based on the guidelines issued by SBP. Moreover, specific coverage has also improved significantly to 95.91 percent (December 2023: 80.01 percent) due to higher charge considered against Stage 3 Loans (comparing higher off provision at borrower level instead of Segment level) based on the clarification issued by SBP vide its BPRD Circular Letter No. 16 dated 29 July 2024. The overall coverage including provision considered against Stage 1 and Stage 2 Loans has reached 119.48 percent. 截至 2024 年 9 月 30 日，本行的不良贷款与总贷款比率已大幅下降至 3.62%（2023 年 12 月：4.90%）。这一成绩的取得得益于有效的回收工作，以及本行根据新加坡中央银行发布的指导原则，采取了冲销旧的损失类贷款的政策。此外，具体覆盖率也大幅提高至 95.91%（2023 年 12 月：80.01%），原因是根据新加坡中央银行于 2024 年 7 月 29 日发布的第 16 号 BPRD 通函的说明，对第三阶段贷款考虑了更高的冲销（比较借款人层面而非分部层面的更高冲销拨备）。包括第一和第二阶段贷款拨备在内的整体覆盖率达到 119.48%。
The Bank remains adequately capitalized, with a Capital Adequacy Ratio of 18.59 percent as at 30 September 2024. The Bank’s Liquidity Coverage Ratio and Net Stable Funding Ratios currently stand at 181.36 percent and 184.02 percent respectively, which are comfortably above the regulatory requirements. 截至 2024 年 9 月 30 日，本行的资本充足率为 18.59%，资本充足率依然充足。目前，银行的流动性覆盖率和净稳定资金比率分别为 181.36% 和 184.02%，远远高于监管要求。
Credit Rating: 信用等级：
The Pakistan Credit Rating Agency (PACRA) has maintained the long term credit rating of ‘AA-’ (Double A Minus) and short term rating of ‘A1+’ (A One Plus) with Stable Outlook of the Bank through its notification dated 22 June 2024 [2023: long term ‘AA-’ (Double A Minus): short term ‘A1+’ (A One Plus)]. 巴基斯坦信用评级机构（PACRA）通过其 2024 年 6 月 22 日的通知，维持了该银行 "AA-"（双 A 减）的长期信用评级和 "A1+"（A One Plus）的短期评级，评级展望为稳定[2023 年：长期 "AA-"（双 A 减）：短期 "A1+"（A One Plus）]。
Furthermore, the Bank’s unsecured, subordinated, rated, listed perpetual and non-cumulative Term Finance Certificates of Rs 4,000 million have been assigned the rating of ‘A’ with Stable Outlook by PACRA through their notification dated 28 June 2024 [2023: ‘A’]. The Bank’s unsecured, subordinated, rated, privately placed Term Finance Certificates of Rs 4,000 million, have been assigned a rating of ‘A+’ with Stable Outlook through PACRA’s notification dated 28 June 2024 [2023: ‘A+’]. 此外，本行 40 亿卢比的无担保、次级、有评级、上市的永久性和非累积定期融资券已通过 PACRA 于 2024 年 6 月 28 日发布的通知被评为 "A "级，评级展望为 "稳定"[2023 年："A "级]。根据 PACRA 于 2024 年 6 月 28 日发布的通知[2023 年：'A+']，本行 40 亿卢比的无担保、次级、有评级、私人配售的定期融资券被授予'A+'评级，评级展望为稳定。
The assigned ratings reflect the Bank’s good corporate governance, diversified operations, healthy financial risk profile, strong sponsors, lending capacity and market presence. These ratings indicate a low expectation of credit risk, strong capacity for timely repayment of financial commitments in the long term and the highest capacity for timely repayment in the short term, respectively. 这些评级反映了该银行良好的公司治理、多元化的业务、健康的财务风险状况、强大的赞助商、贷款能力和市场占有率。这些评级分别表明，该银行的信用风险预期较低，长期及时偿还财务承诺的能力较强，短期及时偿还的能力最高。
Acknowledgement: 致谢：
On behalf of the Board, we thank the State Bank of Pakistan, the Ministry of Finance, the Securities and Exchange Commission of Pakistan, and other regulatory authorities for their continued guidance. We remain indebted to our valued customers for their patronage, and express our gratitude to our shareholders for their unwavering trust and support. 我们代表董事会感谢巴基斯坦国家银行、财政部、巴基斯坦证券交易委员会和其他监管机构的持续指导。我们仍然要感谢我们尊贵客户的惠顾，并对我们股东坚定不移的信任和支持表示感谢。
On behalf of the Board of Directors, 代表董事会
MUHTASHIM AHMAD ASHAI 穆塔希姆-艾哈迈德-阿斯海
AMIN A. FEERASTA 阿明-费拉斯塔
President & Chief Executive Officer 总裁兼首席执行官
Chairman 主席
Karachi : 16 October 2024 卡拉奇 ：2024 年 10 月 16 日
* يري***
كتخر 作为咕噜声 العوا 阿拉瓦 IMF EFF اتعكرواراراكيا- 国际货币基金组织 EFF 等 ت IMF EFF 2 基金组织 EFF 2
Items that may be reclassified to profit and loss account in subsequent periods: 可能在以后各期重新归入损益表的项目：
Movement in surplus on revaluation of debt investments through FVOCI - net of tax 通过 FVOCI 重估债务投资的盈余变动 - 扣除税项
1,879,529
-
2,074,748
-
Movement in surplus on revaluation of investments net of tax 投资重估盈余变动（扣除税项
-
886,672
-
925,311
Items that will not be reclassified to profit and loss account in subsequent periods: 以后各期不会重新分类到损益表的项目：
Movement in deficit on revaluation of equity investments net of tax 股权投资重估赤字变动（扣除税项
5,733
-
(65,580)(65,580)
-
Movement in surplus on revaluation of property and equipment - net of tax 财产和设备重估盈余变动 - 扣除税项
-
-
-
(142,098)(142,098)
Movement in surplus on revaluation of non-banking assets - net of tax 非银行资产重估盈余变动--税后净额
-
-
-
(6,929)(6,929)
Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations 适用税率变化对重新计量设定受益义务收益的影响
-
-
5,900
5,733
-
(65,580)(65,580)
(143,127)(143,127)
Total comprehensive income 综合收入共计
3,398,583
2,504,733
6,725,990
4,926,900
Quarter Ended Nine Months Ended
"30 September
2024" "30 September
2023
------- (Rupees " "30 September 2024
in ‘000) --------" "30 Septembe
2023"
Profit after taxation for the period 1,513,321 1,618,061 4,716,822 4,144,716
Other comprehensive income / (loss)
Items that may be reclassified to profit and loss account in subsequent periods:
Movement in surplus on revaluation of debt investments through FVOCI - net of tax 1,879,529 - 2,074,748 -
Movement in surplus on revaluation of investments net of tax - 886,672 - 925,311
Items that will not be reclassified to profit and loss account in subsequent periods:
Movement in deficit on revaluation of equity investments net of tax 5,733 - (65,580) -
Movement in surplus on revaluation of property and equipment - net of tax - - - (142,098)
Movement in surplus on revaluation of non-banking assets - net of tax - - - (6,929)
Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations - - 5,900
5,733 - (65,580) (143,127)
Total comprehensive income 3,398,583 2,504,733 6,725,990 4,926,900| | Quarter Ended | | Nine Months Ended | |
| :---: | :---: | :---: | :---: | :---: |
| | $\begin{aligned} & 30 \text { September } \\ & 2024 \end{aligned}$ | $\begin{gathered} 30 \text { September } \\ 2023 \\ \text {------- (Rupees } \end{gathered}$ | 30 September 2024 <br> in ‘000) -------- | $\begin{gathered} 30 \text { Septembe } \\ 2023 \end{gathered}$ |
| Profit after taxation for the period | 1,513,321 | 1,618,061 | 4,716,822 | 4,144,716 |
| Other comprehensive income / (loss) | | | | |
| Items that may be reclassified to profit and loss account in subsequent periods: | | | | |
| Movement in surplus on revaluation of debt investments through FVOCI - net of tax | 1,879,529 | - | 2,074,748 | - |
| Movement in surplus on revaluation of investments net of tax | - | 886,672 | - | 925,311 |
| Items that will not be reclassified to profit and loss account in subsequent periods: | | | | |
| Movement in deficit on revaluation of equity investments net of tax | 5,733 | - | $(65,580)$ | - |
| Movement in surplus on revaluation of property and equipment - net of tax | - | - | - | $(142,098)$ |
| Movement in surplus on revaluation of non-banking assets - net of tax | - | - | - | $(6,929)$ |
| Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations | | - | - | 5,900 |
| | 5,733 | - | $(65,580)$ | $(143,127)$ |
| Total comprehensive income | 3,398,583 | 2,504,733 | 6,725,990 | 4,926,900 |
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements. 附件附注 1 至 44 是本简明临时财务报表的组成部分。
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任
Note 备注
CASH FLOWS FROM OPERATING ACTIVITIES 经营活动的现金流量
Profit before taxation 税前利润
Less: dividend income 减：股息收入
Adjustments: 调整：
Net mark-up / Interest income 净加价/利息收入
Depreciation 折旧
Depreciation on right-of-use assets 使用权资产折旧
Amortisation 摊销
Depreciation on non-banking assets 非银行资产折旧
Finance charge on lease liability against right-of-use assets 使用权资产租赁负债的融资支出
Gain on termination of lease 终止租赁收益
Credit loss allowance and write offs - net 贷方损失备抵和注销 - 净额
Gain on sale of property and equipment - net 出售财产和设备收益 - 净额
Gain on sale of non-banking assets - net 出售非银行资产收益 - 净额
Workers welfare fund 工人福利基金
Unrealised gain on revaluation of investments measured at FVTPL 以公允价值计量且其变动计入收益的投资重估未实现收益
Decrease in operating assets 业务资产减少
Lendings to financial institutions 向金融机构贷款
Securities measured at FVTPL 以 FVTPL 衡量的证券
Advances 预付款
Others assets (excluding advance taxation and mark-up receivable) 其他资产（不包括预收税款和应收加价款）
Increase / (decrease) in operating liabilities 业务负债增加/（减少
Bills payable 应付票据
Borrowings from financial institutions 金融机构借款
Deposits 存款
Other liabilities (excluding mark-up payable) 其他负债（不包括应付加价）
Mark-up / Interest received 加价/已收利息
Mark-up / Interest paid 加价/已付利息
Income taxes paid 已付所得税
Net cash flow generated from operating activities 运营活动产生的净现金流量
CASH FLOWS FROM INVESTING ACTIVITIES 投资活动的现金流量
Net Investments in securities measured at FVOCI 按固定收益资本成本计量的证券投资净额
Net investments in amortized cost securities 摊余成本证券投资净额
Dividends received 收到的股息
Investments in property and equipment 财产和设备投资
Proceeds from sale of non-banking assets 出售非银行资产的收益
Proceeds from sale of property and equipment 出售财产和设备所得
Net cash flow used in investing activities 用于投资活动的净现金流量
CASH FLOWS FROM FINANCING ACTIVITIES 来自融资活动的现金流量
Payments of subordinated debt 偿还次级债
Payments of lease obligations against right-of-use assets 以使用权资产支付租赁债务
Dividend paid 已付股息
Net cash flow used in financing activities 用于融资活动的净现金流量
Increase in cash and cash equivalents 现金及现金等价物增加额
Impact of ECL on adoption of IFRS 9 on cash and cash equivalents 采用《国际财务报告准则》第 9 号时的电子现金流量对现金及现金等价物的影响
Cash and cash equivalents at the beginning of the period 期初现金及现金等价物
Cash and cash equivalents at end of the period 期末现金及现金等价物
2024
2023
--------(Rupees in '000)------- -------- （单位：千卢比） ------- qquad\qquad
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements. 附件附注 1 至 44 是本简明临时财务报表的组成部分。
Amin A. Feerasta 阿明-费拉斯塔
Chairman 主席
Muhtashim Ahmad Ashai 穆赫塔西姆-艾哈迈德-阿斯海
President & Chief Executive Officer 总裁兼首席执行官
Mirza Zafar Baig 米尔扎-扎法尔-拜格
Chief Financial Officer 首席财务官
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
Manzoor Ahmed 曼苏尔-艾哈迈德
Director 主任
Opening balance as at 1 January 2023 (Audited) 截至 2023 年 1 月 1 日的期初余额（已审计）
Profit after taxation for the nine months ended 30 September 2023 截至 2023 年 9 月 30 日的九个月的税后利润
Other comprehensive income for the nine months ended 30 September 2023 - net of tax 截至 2023 年 9 月 30 日九个月的其他综合收益--税后净额
Movement in surplus on revaluation of investments - net of tax 投资重估盈余变动--税后净额
Impact of change in applicable tax rate on remeasurement gain on defined benefit obligations 适用税率变化对重新计量设定受益义务收益的影响
Movement in surplus on revaluation of property and equipment - net of tax - Movement in surplus on revaluation of non-banking assets - net of tax 财产和设备重估盈余变动 - 税项净额 - 非银行资产重估盈余变动 - 税项净额
Transfer to statutory reserve 转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax 从资产重估盈余转入未分配利润--税后净额
Transaction with owners, recorded directly in equity 与所有者的交易，直接计入权益
Final cash dividend for the year ended 31 December 2022 at Re. 1.00 per share Balance as at 30 September 2023 截至 2022 年 12 月 31 日的年度末期现金股息为每股 1.00 Re.截至 2023 年 9 月 30 日的余额
Profit after taxation for the quarter ended 31 December 2023 截至 2023 年 12 月 31 日的季度税后利润
Other comprehensive income for the quarter ended 31 December 2023 - net of tax - Movement in surplus on revaluation of investments - net of tax 截至 2023 年 12 月 31 日的季度其他综合收入--税后净额 -投资重估盈余变动--税后净额
Remeasurement loss on defined benefit obligations - net of tax 设定受益义务的重新计量损失--税后净额
Movement in surplus on revaluation of property and equipment - net of tax 财产和设备重估盈余变动 - 扣除税项
Movement in surplus on revaluation of non-banking assets - net of tax 非银行资产重估盈余变动--税后净额
Transfer to statutory reserve 转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax Balance as at 31 December 2023 从资产重估盈余转入未分配利润--扣除税款 截至 2023 年 12 月 31 日的余额
Impact of reclassification on adoption of IFRS 9 - net of tax (note 4.2.9) 采用《国际财务报告准则》第 9 号时重新分类的影响--税后净额（附注 4.2.9）
Impact of adoption of IFRS 9 - net of tax (note 4.2.9) 采用《国际财务报告准则》第 9 号的影响--税后净额（附注 4.2.9）
Balance as at 1 January 2024 after adoption of IFRS 9 采用《国际财务报告准则》第 9 号后截至 2024 年 1 月 1 日的余额
Profit after taxation for the nine months ended 30 September 2024 截至 2024 年 9 月 30 日的九个月的税后利润
Other comprehensive income for the nine months ended 30 September 2024 - net of tax 截至 2024 年 9 月 30 日九个月的其他综合收益--税后净额
Movement in surplus on revaluation of investments in debt instruments - net of tax - Movement in deficit on revaluation of investments in equity instruments - net of tax 债务工具投资重估盈余变动 - 税项净额 - 权益工具投资重估赤字变动 - 税项净额
Transfer to statutory reserve 转入法定储备金
Transfer from surplus on revaluation of assets to unappropriated profit - net of tax Transfer from surplus on revaluation of assets to unappropriated proft on disposal - net of tax 从资产重估盈余转入未分配利润--税项净额 从资产重估盈余转入未分配处置盈余--税项净额
Transaction with owners, recorded directly in equity 与所有者的交易，直接计入权益
Final cash dividend for the year ended 31 December 2023 at Rs. 3.00 per share Interim cash dividend for the half year ended 30 June 2024 at Rs. 1.25 per share 截至 2023 年 12 月 31 日的年度末期现金股息为每股 3.00 卢比 截至 2024 年 6 月 30 日的半年度中期现金股息为每股 1.25 卢比
Balance as at 30 September 2024 截至 2024 年 9 月 30 日的余额
(a) This represents reserve created under section 21(i)(a) of the Banking Companies Ordinance, 1962. (a) 这是根据 1962 年《银行公司条例》第 21(i)(a)条设立的储备金。
(b) As explained in note 10.3.1 to these condensed interim financial statements, unappropriated profit includes an amount of Rs. 390.359 million - net of tax as at 30 September 2024 (31 December 2023: Rs. 729.318 million) representing additional profit arising from availing forced sales value benefit for determining provisioning requirement which is not available for distribution either as cash or stock dividend to shareholders and bonus to employees. (b) 如简明中期财务报表附注 10.3.1 所述，截至 2024 年 9 月 30 日，未分配利润包括 3.90359 亿卢比（扣除税款）（2023 年 12 月 31 日：7.29318 亿卢比），这是在确定拨备要求时利用强制销售价值惠益所产生的额外利润，无法作为现金或股票股息分派给股东和员工。
The annexed notes 1 to 44 form an integral part of these condensed interim financial statements. 附件附注 1 至 44 是本简明临时财务报表的组成部分。
Amin A. Feerasta 阿明-费拉斯塔
Chairman 主席
Muhtashim Ahmad Ashai 穆赫塔西姆-艾哈迈德-阿斯海
President & Chief Executive Officer 总裁兼首席执行官
Mirza Zafar Baig 米尔扎-扎法尔-拜格
Chief Financial Officer 首席财务官
Nooruddin Feerasta 努尔丁-费拉斯塔
Director 主任
NOTES TO AND FORMING PART OF THE CONDENSED INTERIM FINANCIAL STATEMENTS (UN-AUDITED)
FOR THE NINE MONTHS ENDED 30 SEPTEMBER 2024 简明中期财务报表（未经审计）附注及组成部分
截至 2024 年 9 月 30 日的九个月
1 STATUS AND NATURE OF BUSINESS 1 企业的地位和性质
Soneri Bank Limited (the Bank) was incorporated in Pakistan on 28 September 1991 as a public limited company under the repealed Companies Ordinance, 1984 (now Companies Act, 2017). Its registered office and central office are situated at 2nd Floor, 307- Upper Mall Scheme, Lahore, Punjab and at 10th Floor, PNSC Building, M.T. Khan Road, Karachi respectively. The shares of the Bank are quoted on Pakistan Stock Exchange Limited. The Bank is engaged in banking services as described in the Banking Companies Ordinance, 1962 and operates with 521 branches including 62 Islamic banking branches, 15 Islamic banking windows (2023: 443 branches including 45 Islamic banking branches, 15 Islamic banking windows in Pakistan). The credit rating of the Bank is disclosed in note 36 to the financial statements. Soneri 银行有限公司（本行）于 1991 年 9 月 28 日根据已废除的 1984 年《公司条例》（现为 2017 年《公司法》）在巴基斯坦注册成立，是一家股份有限公司。其注册办事处和中央办公室分别位于旁遮普省拉合尔市 307- Upper Mall Scheme 2 楼和卡拉奇市 M.T. Khan 路 PNSC 大厦 10 楼。银行股票在巴基斯坦证券交易所有限公司上市。该银行从事 1962 年《银行公司条例》所述的银行服务，在巴基斯坦设有 521 家分行，包括 62 家伊斯兰银行分行和 15 个伊斯兰银行窗口（2023 年：443 家分行，包括 45 家伊斯兰银行分行和 15 个伊斯兰银行窗口）。银行的信用评级在财务报表附注 36 中披露。
BASIS OF PREPARATION 编制依据
2.1 These condensed interim financial statements have been prepared in conformity with the format of financial statements prescribed by the State Bank of Pakistan (SBP) vide BPRD Circular No. 2 dated 9 February 2023. 2.1 这些简明中期财务报表是按照巴基斯坦国家银行（SBP）2023 年 2 月 9 日第 2 号 BPRD 通告规定的财务报表格式编制的。
2.2 In accordance with the directives of the Federal Government regarding the shifting of the banking system to Islamic modes, the State Bank of Pakistan has issued various circulars from time to time. Permissible forms of trade-related modes of financing include purchase of goods by banks from their customers and immediate resale to them at appropriate mark-up in price on deferred payment basis. The purchases and sales arising under these arrangements are not reflected in these financial statements as such but are restricted to the amount of facility actually utilised and appropriate portion of mark-up thereon. 2.2 根据联邦政府关于银行系统转向伊斯兰模式的指示，巴基斯坦国家银行不时发布各种通知。允许的与贸易有关的融资方式包括银行从客户处购买货物，并在延期付款的基础上适当加价后立即转售给客户。根据这些安排进行的采购和销售不反映在这些财务报表中，但仅限于实际使用的融资额度和适当的加价部分。
2.3 The financial results of all Islamic banking branches and windows of the Bank have been consolidated in these condensed interim financial statements for reporting purposes, after eliminating material intra branch transactions / balances. The financial results of Islamic banking branches and windows are disclosed in note 41 to these condensed interim financial statements. 2.3 为便于报告，本行所有伊斯兰银行分行和窗口的财务业绩已在冲销分行内部的重大交 易/结余后，并入本简明中期财务报表。伊斯兰银行分行和窗口的财务业绩在本简明中期财务报表附注 41 中披露。
3 STATEMENT OF COMPLIANCE 3 遵守情况说明
3.1 These condensed interim financial statements have been prepared in accordance with the accounting and reporting standards as applicable in Pakistan for interim financial reporting. The accounting and reporting standards as applicable in Pakistan for interim financial reporting comprise of: 3.1 这些简明中期财务报表是根据适用于巴基斯坦中期财务报告的会计和报告准则编制 的。适用于巴基斯坦中期财务报告的会计和报告准则包括
International Accounting Standard 34 “Interim Financial Reporting” and International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) as are notified under the Companies Act 2017; 国际会计准则第 34 号 "中期财务报告 "和国际会计准则理事会（IASB）发布的《国际财务报告准则》（IFRS），根据《2017 年公司法》进行了通知；
Islamic Financial Accounting Standards (IFAS) issued by the Institute of Chartered Accountants of Pakistan (ICAP) as are notified under the Companies Act, 2017; 巴基斯坦特许会计师协会（ICAP）发布的《伊斯兰财务会计准则》（IFAS），该准则已根据 2017 年《公司法》予以公布；
Provisions of and directives issued under the Banking Companies Ordinance, 1962 and the Companies Act, 2017; and 1962 年《银行公司条例》和 2017 年《公司法》的规定和指令；以及
Directives issued by the State Bank of Pakistan (SBP) and the Securities and Exchange Commission of Pakistan (SECP) from time to time. 巴基斯坦国家银行 (SBP) 和巴基斯坦证券交易委员会 (SECP) 不时发布的指令。
Whenever the requirements of the Banking Companies Ordinance, 1962, the Companies Act, 2017 or the directives issued by the SBP and the SECP differ with the requirements of IAS 34, IFRS or IFAS, the requirements of the Banking Companies Ordinance, 1962, the Companies Act, 2017 and the said directives shall prevail. 如果 1962 年《银行业公司条例》、2017 年《公司法》或新加坡中央银行和证交会发布的指令与《国际会计准则》第 34 号、《国际财务报告准则》或《国际财务报告准则》的要求不一致，应以 1962 年《银行业公司条例》、2017 年《公司法》和上述指令的要求为准。
3.2 The SBP has deferred the applicability of International Accounting Standard (IAS) 40, ‘Investment Property’ for banking companies through BSD Circular Letter No. 10 dated August 26, 2002 till further instructions. Further, the SECP has deferred the applicability of International Financial Reporting Standard (IFRS) 7, ‘Financial Instruments: Disclosures’ on banks through its notification S.R.O 411(1)//2008411(1) / 2008 dated April 28, 2008. The State Bank of Pakistan through BPRD Circular No. 04 of 2015 dated February 25, 2015 has deferred the applicability of Islamic Financial Accounting Standard (IFAS) 3, ‘Profit and Loss Sharing on Deposits’ issued by the Institute of Chartered Accountants of Pakistan (ICAP) and notified by the SECP, vide their S.R.O. No. 571/2013 dated June 12, 2013 for Institutions offering Islamic Financial Services (IIFS). Accordingly, the requirements of these standards have not been considered in the preparation of these condensed interim financial statements. 3.2 通过 2002 年 8 月 26 日的第 10 号 BSD 通函，新加坡中央银行推迟了国际会计准则 （IAS）第 40 号 "投资性房地产 "对银行公司的适用性，直至收到进一步指示。此外，证交会通过其 2002 年 8 月 26 日的第 10 号通知，推迟了《国际财务报告准则》（IFRS）第 7 条 "金融工具：2008年4月28日的S.R.O 411(1)//2008411(1) / 2008 号通知推迟了《国际财务报告准则》（IFRS）第7号 "金融工具：披露 "对银行的适用性。巴基斯坦国家银行通过 2015 年 2 月 25 日发布的 BPRD 2015 年第 04 号通知，推迟了由巴基斯坦特许会计师协会 (ICAP) 发布、并由证交会于 2013 年 6 月 12 日发布第 571/2013 号 S.R.O. 通知的《伊斯兰财务会计准则》(IFAS) 第 3 条 "存款损益分享 "对提供伊斯兰金融服务的机构 (IIFS) 的适用性。因此，在编制这些简明中期财务报表时未考虑这些准则的要求。
3.3 The disclosures made in these condensed interim financial statements have been limited based on a format prescribed by the SBP vide BPRD Circular No. 2 dated 09 February 2023 and the requirements of International Accounting Standard 34, “Interim Financial Reporting”. These do not include all the disclosures required for annual financial statements, and these condensed interim financial statements should be read in conjunction with the financial statements of the Bank for the year ended 31 December 2023. 3.3 本简明中期财务报表中的披露内容是根据新加坡中央银行 2023 年 2 月 9 日第 2 号 BPRD 通函规定的格式以及国际会计准则第 34 号 "中期财务报告 "的要求进行限制的。本简明中期财务报表应与本行截至 2023 年 12 月 31 日止年度的财务报表一并阅读。
3.4 The Bank believes that there is no significant doubt on the Bank’s ability to continue as a going concern. Accordingly, these condensed interim financial statements have been prepared on a going concern basis. 3.4 本行相信，本行持续经营的能力没有重大疑问。因此，本简明中期财务报表以持续经营为基础编制。
3.5 Standards, interpretations and amendments to published accounting and reporting standards that are effective in the current period 3.5 本期生效的准则、解释和已公布的会计和报告准则修正案
There are certain new and amended standards, issued by the International Accounting Standards Board (IASB), interpretations and amendments that are mandatory for the Bank’s accounting periods beginning on or after 1 January 2024 but are considered not to be relevant or do not have any material effect on the Bank’s operations and are therefore not detailed in these condensed interim financial statements except for IFRS 9 (Financial Instruments), the impact of which is disclosed under note 4.2. 国际会计准则理事会（IASB）发布的某些新准则和修订准则、解释和修正案对于本行 2024 年 1 月 1 日或之后开始的会计期间具有强制性，但被认为与本行业务无关或不会对本行业务产生任何重大影响，因此未在本简明中期财务报表中详细说明，但《国际财务报告准则》第 9 号（金融工具）除外，其影响在附注 4.2 中披露。
Standards, interpretations and amendments to published accounting and reporting standards that are not yet effective 尚未生效的准则、解释和已公布的会计和报告准则修正案
There are certain new and amended standards, issued by the International Accounting Standards Board (IASB), interpretations and amendments that are mandatory for the Bank’s accounting periods beginning on or after 1 January 2025 but are considered not to be relevant or will not have any material effect on the Bank’s financial statements except for: 国际会计准则理事会（IASB）发布的某些新准则和修订准则、解释和修正案，对 2025 年 1 月 1 日或之后开始的银行会计期间具有强制性，但被认为与银行的财务报表无关或不会对银行的财务报表产生任何重大影响，但以下准则除外：
the new standard - IFRS 18 Presentation and Disclosure in Financial Statements (IFRS 18) (published in April 2024) with applicability date of 1 January 2027 by IASB. IFRS 18 is yet to be adopted in Pakistan. IFRS 18 when adopted and applicable shall impact the presentation of ‘Statement of Profit and Loss Account’ with certain additional disclosures in the financial statements 新准则--《国际财务报告准则第 18 号--财务报表的列报和披露》（IFRS 18）（2024 年 4 月发布），适用日期为国际会计准则理事会规定的 2027 年 1 月 1 日。巴基斯坦尚未采用《国际财务报告准则》第 18 号。国际财务报告准则》第 18 条一旦被采用和适用，将影响 "损益表 "的列报，并在财务报 表中增加某些披露内容
amendments to IFRS 9 ‘Financial Instruments’ which clarify the date of recognition and derecognition of a financial asset or financial liability including settlement of liabilities through banking instruments and channels including electronic transfers. The amendment when applied may impact the timing of recognition and dereconition of financial liabilities. 对《国际财务报告准则》第 9 号 "金融工具 "的修订，明确了金融资产或金融负债的确认和终止确认日期，包括通过银行工具和渠道（包括电子转账）结算负债。该修正案的应用可能会影响金融负债的确认和终止时间。
MATERIAL ACCOUNTING POLICY INFORMATION 重要会计政策信息
The material accounting policies applied in the preparation of these condensed interim financial statements are consistent with those applied in the preparation of the annual audited financial statements of the Bank for the year ended 31 December 2023 except for changes mentioned in notes 4.1 and 4.2. 除附注 4.1 和 4.2 中提及的变动外，编制本简明中期财务报表所采用的重要会计政 策与编制本行截至 2023 年 12 月 31 日的年度经审计财务报表所采用的会计政策一致。
1 Adoption of revised forms for the preparation of the condensed interim financial statements 1 采用经修订的简明中期财务报表编制格式
The SBP, vide its BPRD Circular No. 02 dated 9 February 2023, issued the revised forms for the preparation of the condensed interim quarterly / half yearly financial statements of the Banks / DFls which are applicable for quarterly / half yearly periods beginning on or after 1 January 2024 as per BPRD Circular Letter No. 07 of 2023 dated 13 April 2023. The implementation of the revised forms has resulted in certain changes to the presentation and disclosures of various elements of the condensed interim financial statements. The significant change is relating to right of use assets and corresponding lease liability which are now presented separately on the face of the statement of financial position. Previously, these were presented under property and equipment (earlier titled as fixed assets) and other liabilities respectively. There is no impact of this change on the condensed interim financial statements in terms of recognition and measurement of assets and liabilities. 根据 2023 年 4 月 13 日发布的 BPRD 2023 年第 07 号通函，新加坡中央银行通过其 2023 年 2 月 9 日发布的 BPRD 第 02 号通函，发布了适用于 2024 年 1 月 1 日或之后开始的季度/半年度期间的银行/DFls 编制简明中期季度/半年度财务报表的修订表格。经修订表格的实施导致简明中期财务报表各要素的列报和披露发生了一些变化。重大变化涉及使用权资产和相应的租赁负债，它们现在在财务状况表中单独列报。在此之前，它们分别列在财产和设备（早先称为固定资产）以及其他负债项下。在资产和负债的确认和计量方面，这一变化对简明中期财务报表没有影响。
The Bank has adopted the above changes in the presentation and made additional disclosures to the extent applicable to its operations and corresponding figures have been rearranged / reclassified to correspond to the current period presentation, as presented in note 43. 如附注 43 所述，本行采用了上述列报方式的变更，并在适用于其业务的范围内进行了补充 披露，相应数字已重新排列/分类，以符合本期的列报方式。
As per SBP BPRD Circular Letter No. 07 of 2023 dated 13 April 2023, IFRS 9 is applicable on banks with effect from 1 January 2024. IFRS 9 brings fundamental changes to the accounting for financial assets and to certain aspects of accounting for financial liabilities. To determine appropriate classification and measurement category, IFRS 9 requires all financial assets, except equity instruments, to be assessed based on combination of the entity’s business model for managing the assets and the instruments’ contractual cash flow characteristics. The adoption of IFRS 9 has also fundamentally changed the impairment method of financial assets with a forward-looking Expected Credit Losses (ECL) approach. 根据 2023 年 4 月 13 日 SBP BPRD 2023 年第 07 号通函，《国际财务报告准则》第 9 号自 2024 年 1 月 1 日起适用于银行。国际财务报告准则》第 9 号对金融资产会计和金融负债会计的某些方面带来了根本性的变化。为确定适当的分类和计量类别，《国际财务报告准则》第 9 号要求除权益工具外，所有金融资产均应根据实体管理资产的业务模式和工具的合同现金流特征进行综合评估。采用《国际财务报告准则》第 9 号还从根本上改变了金融资产的减值方法，采用了前瞻性的预期信用损失（ECL）方法。
The SBP through its BPRD Circular Letter No. 16 dated July 29, 2024 has made certain amendments and extended the timelines of SBP’s IFRS 9 Application Instructions to address most of the matters raised by the banks with a direction to ensure compliance by the extended timeline. 新加坡中央银行通过其 2024 年 7 月 29 日的第 16 号 BPRD 通函，对新加坡中央银行的《国际财务报告准则第 9 号应用说明》进行了若干修订并延长了时限，以解决银行提出的大部分问题，并指示确保在延长的时限内合规。
There are a few matters which include maintenance of general provision, income recognition on islamic financings and fair valuation of subsidized loans, the treatments of which are still under deliberation with the SBP. The Bank has continued to follow the treatment adopted in respect of these matters in the prior periods till the time SBP issues the relevant guidance / clarification. 有几个问题，包括一般拨备的维持、伊斯兰融资的收入确认和补贴贷款的公允估值，仍在与国家银行商议处理办法。在国家银行发布相关指导/说明之前，本行将继续沿用前期对这些问题的处理方法。
4.2.1 Classification 4.2.1 分类
Financial assets 金融资产
Under IFRS 9, existing categories of financial assets: Held for trading (HFT), Available for sale (AFS), Held to maturity (HTM) and loans and receivables have been replaced by: 根据《国际财务报告准则》第 9 号，现有的金融资产类别：持作交易 (HFT)、可供出售 (AFS)、持有至到期 (HTM) 以及贷款和应收款项已被以下类别所取代：
Financial assets at fair value through profit or loss account (FVTPL) 以公允价值计量且其变动计入当期损益的金融资产（FVTPL）
Financial assets at fair value through other comprehensive income (FVOCI) 以公允价值计量且其变动计入其他综合收益的金融资产（FVOCI）
Financial assets at amortised cost. 按摊销成本计算的金融资产
Financial liabilities 金融负债
Under IFRS 9, the accounting for financial liabilities remains largely the same as before adoption of IFRS 9 and thus financial liabilities are being carried at amortised cost except for derivatives which are being measured at FVTPL. 根据《国际财务报告准则》第 9 号，金融负债的会计核算与采用《国际财务报告准则》第 9 号之前大致相同，因此，除衍生工具外，金融负债均按摊余成本入账，而衍生工具则按财务变现能力入账（FVTPL）计量。
4.2.2 Business model assessment 4.2.2 业务模式评估
The Bank determines its business model at the level that best reflects how it manages groups of financial assets to achieve its business objective. 银行在最能反映其如何管理金融资产组以实现业务目标的层面上确定其业务模式。
The Bank’s business model is not assessed on an instrument-by-instrument basis, but at a higher level of aggregated portfolios and is based on observable factors such as: 对银行业务模式的评估不是逐个工具进行的，而是在更高层次上对综合投资组合进行的，并以可观察到的因素为基础，如
The objectives for the portfolio, in particular, whether the management’s strategy focuses on earning contractual revenue, maintaining a particular yield profile, matching the duration of the financial assets to the duration of the liabilities that are funding those assets or realising cash flows through the sale of the assets; 投资组合的目标，特别是管理层的战略是否侧重于赚取合同收入、维持特定的收益率状况、使金融资产的期限与为这些资产提供资金的负债的期限相匹配或通过出售资产实现现金流；
How the performance of the business model and the financial assets held within that business model are evaluated and reported to the Bank’s key management personnel; 如何评估业务模式和该业务模式下持有的金融资产的绩效，并向银行主要管理人员报告；
The risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way those risks are managed; and 影响业务模式（以及该业务模式下持有的金融资产）绩效的风险，尤其是管理这些风险的方式；以及
The expected frequency, value and timing of sale are also important aspects of the Bank’s assessment. However, information about sales activity is not considered in isolation, but as part of an overall assessment of how the Bank’s stated objective for managing the financial assets is achieved and how cash flows are realised. 预期的出售频率、价值和时间也是银行评估的重要方面。然而，有关销售活动的信息并不是孤立地考虑的，而是作为对银行如何实现管理金融资产的既定目标以及如何实现现金流的整体评估的一部分。
The business model assessment is based on reasonably expected scenarios without taking ‘worst case’ or ‘stress case’ scenarios into account. 业务模式评估以合理预期情景为基础，不考虑 "最坏情况 "或 "压力情况"。
Eventually, the financial assets fall under either of the following three business models: 最终，金融资产属于以下三种商业模式之一：
Hold to Collect (HTC) business model: Holding assets in order to collect contractual cash flows 持有到收回（HTC）业务模式：持有资产以收取合同现金流
Hold to Collect and Sell (HTC&S) business model: Collecting contractual cash flows and selling financial assets 持有、收取和出售（HTC&S）业务模式：收取合同现金流并出售金融资产
Other business models: Resulting in classification of financial assets as FVTPL. 其他业务模式：导致金融资产分类为 FVTPL。
4.2.3 Assessments whether contractual cash flows are solely payments of principal and interest / profit (SPPI) 4.2.3 评估合同现金流是否仅用于支付本金和利息/利润（SPPI）
As a second step of its classification process, the Bank assesses the contractual terms of financial assets to identify whether they meet the SPPI test. ‘Principal’ for the purpose of this test is defined as the fair value of the financial asset at initial recognition and may change over the life of the financial asset (for example, if there are repayments of principal or amortisation of the premium / discount). The most significant elements of interest / profit within a financing arrangement are typically the consideration for the time value of money and credit risk. To make the SPPI assessment, the Bank applies judgment and considers relevant factors such as, but not limited to, the currency in which the financial asset is denominated, and the period for which the interest / profit rate is set. Where the contractual terms introduce exposure to risk or volatility that are inconsistent with basic lending arrangement, the related financial asset is classified and measured at FVTPL. 作为分类程序的第二步，本行对金融资产的合同条款进行评估，以确定其是否符合 SPPI 测试。在此测试中，"本金 "被定义为金融资产在初始确认时的公允价值，并可能在金融资产的有效期内发生变化（例如，本金的偿还或溢价/折价的摊销）。融资安排中最重要的利息/利润要素通常是货币时间价值和信用风险的对价。在进行 SPPI 评估时，本行会运用判断力并考虑相关因素，如但不限于金融资产的计价货币和 利率/利润率的设定期限。如果合同条款带来的风险或波动与基本借贷安排不一致，则相关金融资产按 FVTPL 分类和计量。
Application to the Bank's financial assets 适用于银行的金融资产
Debt based financial assets 以债务为基础的金融资产
Debt based financial assets held by the Bank include: advances, lending to financial institutions, investment in federal government securities, corporate bonds and other private sukuks, cash and balances with treasury banks, balances with other banks, and other financial assets. 银行持有的以债务为基础的金融资产包括：预付款、对金融机构的贷款、联邦政府证券投资、公司债券和其他私人债券、现金和国库银行余额、其他银行余额以及其他金融资产。
a) These are measured at amortised cost if they meet both of the following conditions and are not designated as FVTPL: a) 如果符合以下两个条件，且未指定为 FVTPL，则按摊余成本计量：
the assets are held within a business model whose objective is to hold assets to collect contractual cash flows; and 资产是在以持有资产以收取合同现金流为目标的业务模式内持有的；以及
the contractual terms of the financial assets give rise on specified dates to cash flows that are solely payments of principal and interest / profit on the principal amount outstanding. 金融资产的合同条款会在指定日期产生现金流，这些现金流仅仅是本金和利息的 支付，以及未偿还本金的利润。
The Bank’s business model for these financial assets can still be HTC even when sales of these financial assets occur. However, if more than an infrequent number of sales of significant value are made, the Bank assesses whether and how the sales are consistent with the HTC objective. 即使在出售这些金融资产时，银行对这些金融资产的业务模式仍然可以是 HTC。但是，如果出售的金融资产超过了非经常性的重大价值，银行就会评估这些出售是否以及如何符合 HTC 目标。
b) Debt based financial assets are measured at FVOCI only if these meet both of the following conditions and are not designated as FVTPL: b) 以债务为基础的金融资产只有同时满足以下两个条件且未被指定为 FVTPL 时，才按 FVOCI 计量：
the asset are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; and 该资产是在一种商业模式下持有的，其目标是通过收取合同现金流和出售金融资产来实现的；以及
the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest / profit on the principal amount outstanding. 金融资产的合同条款会在指定日期产生现金流，这些现金流仅为本金和未偿还本金的利息/利润。
c) Debt based financial assets if these are held for trading purposes are classified as measured at FVTPL. c) 以交易为目的持有的债务类金融资产被归类为按 FVTPL 计量。
In addition, on initial recognition, the Bank may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCl as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise. 此外，在初始确认时，如果某项金融资产符合按摊销成本或按财务变现能力（FVOCl）计 量的要求，银行可以不可撤销地指定该金融资产为按财务变现能力（FVTPL）计量，如果 这样做可以消除或显著减少本来会出现的会计错配。
The application of these policies resulted in the reclassifications and consequent remeasurements of certain investments in federal governement securities held under available for sale portfolio as of 31 December 2023 to the measurement category of amortised cost based on the business model assessment. Additionally, certain investments in non government debt securties and equity securties held under available for sale portfolio as of 31 December 2023 were reclassified to the measurement category of fair value through profit or loss. The following table reconciles their carrying amounts as reported on 31 December 2023 to the carrying amounts under IFRS 9 on transition to IFRS 9 on 1 January 2024: 这些政策的应用导致截至 2023 年 12 月 31 日在可供出售投资组合下持有的某些联邦政府证券投资根据业务模式评估重新分类并随之重新计量为摊余成本计量类别。此外，截至 2023 年 12 月 31 日，在可供出售证券组合下持有的若干非政府债务证券和股权证券投资被重新归类为以公允价值计量且其变动计入当期损益的计量类别。下表将 2023 年 12 月 31 日报告的账面金额与 2024 年 1 月 1 日过渡到《国际财务报告准则》第 9 号时的账面金额进行了核对：
Investment type and category 投资类型和类别
截至 2023 年 12 月 31 日的余额（经审计）
Balances
as of 31
December
2023
(Audited)
Balances
as of 31
December
2023
(Audited)| Balances |
| :---: |
| as of 31 |
| December |
| 2023 |
| (Audited) |
Balances as
of 1 January
2024-Before
ECL| Balances as |
| :---: |
| of 1 January |
| 2024-Before |
| ECL |
Investment type and category "Balances
as of 31
December
2023
(Audited)" "IFRS 9
Classification" "Balances
as of 31
December
2023" "Remeasure-
ments" "Balances as
of 1 January
2024-Before
ECL"| Investment type and category | Balances <br> as of 31 <br> December <br> 2023 <br> (Audited) | IFRS 9 <br> Classification | Balances <br> as of 31 <br> December <br> 2023 | Remeasure- <br> ments | Balances as <br> of 1 January <br> 2024-Before <br> ECL |
| :--- | :---: | :---: | :---: | :---: | :---: |
Debt Securities 债务证券
Federal Government Securities 联邦政府证券
Pakistan Investment Bonds - AFS 巴基斯坦投资债券 - AFS
Non Government Debt Securities - AFS 非政府债务证券 - AFS
Equity Securities 股票证券
Equity Securities - AFS 股权证券 - AFS
Units of Mutual Funds - AFS 共同基金单位 - AFS
Equity based financial assets 股权类金融资产
An equity instrument held by the Bank for trading purposes is classified as measured at FVTPL. On initial recognition of an equity investment that is not held for trading, the Bank may irrevocably elect to present subsequent changes in fair value in OCl. This election is made on an investment-by-investment basis. The Bank has decided to classify Rs 61,598.23161,598.231 million out of its its available for sale equity investment portfolio as of 31 December 2023 as FVOCl. The remaining portfolio of Rs 840,253.630 million was classified as FVTPL out of avaliable for sale as of 31 December 2023. 本行为交易目的而持有的权益工具被归类为按 FVTPL 计量。在初始确认非为交易目的而持有的权益投资时，本行可不可撤销地选择将其后的公允价值变动计入OCl。这种选择是根据每项投资的具体情况作出的。本行决定将截至 2023 年 12 月 31 日的可供出售股权投资组合中的 61,598.23161,598.231 万卢比归类为 FVOCl。截至 2023 年 12 月 31 日，其余 8,402.53630 亿卢比的可出售投资组合被归类为 FVTPL。
IFRS 9 has eliminated impairment assessment requirements for investments in equity instruments. Accordingly, the Bank has reclassified impairment of Rs. 27.837 million on listed equity investments as at 31 December 2023 to surplus / deficit on revaluation of investments through remeasurements. 《国际财务报告准则》第 9 号取消了对权益工具投资的减值评估要求。因此，本行已将截至 2023 年 12 月 31 日的上市股权投资减值 2783.7 万卢比重新归类为通过重新计量重估投资的盈余/赤字。
The measurement category and carrying amount of financial assets in accordance with the accounting and reporting standards as applicable in Pakistan before and after adoption of IFRS 9 as at 1 January 2024 are compared as follows: 截至 2024 年 1 月 1 日，根据巴基斯坦在采用《国际财务报告准则》第 9 号之前和之 后适用的会计和报告准则，金融资产的计量类别和账面金额比较如下：
Financial assets 金融资产
Before adoption of IFRS 9 采用《国际财务报告准则》第 9 号之前
After adoption of IFRS 9 采用《国际财务报告准则》第 9 号后
Measurement category 测量类别
Carrying amount as at 31 December 2023 截至 2023 年 12 月 31 日的账面金额
Measurement category 测量类别
Carrying amount as at 1 January 2024 截至 2024 年 1 月 1 日的账面金额
Cash and balances with treasury banks 现金和财务银行余额
Loans and receivables 贷款和应收账款
44,206,702
Amortised cost 摊销成本
44,206,702
Balances with other banks 与其他银行的余额
Loans and receivables 贷款和应收账款
1,458,642
Amortised cost 摊销成本
1,458,642
Lending to financial institutions 向金融机构贷款
Loans and receivables 贷款和应收账款
-
Amortised cost 摊销成本
-
Investments - net 投资 - 净额
Held for trading 持作交易
2,870
Fair value throughprofit or loss 以公允价值计量且其变动计入损益
2,870
Available for sale 可供出售
293,631,280
以公允价值计量且其变动计入当期损益 以公允价值计量且其变动计入其他综合收益 摊销成本
Fair value through profit or loss
Fair value through other comprehensive income
Amortised cost
Fair value through profit or loss
Fair value through other comprehensive income
Amortised cost| Fair value through profit or loss |
| :--- |
| Fair value through other comprehensive income |
| Amortised cost |
Financial assets Before adoption of IFRS 9 After adoption of IFRS 9
Measurement category Carrying amount as at 31 December 2023 Measurement category Carrying amount as at 1 January 2024
Cash and balances with treasury banks Loans and receivables 44,206,702 Amortised cost 44,206,702
Balances with other banks Loans and receivables 1,458,642 Amortised cost 1,458,642
Lending to financial institutions Loans and receivables - Amortised cost -
Investments - net Held for trading 2,870 Fair value throughprofit or loss 2,870
Available for sale 293,631,280 "Fair value through profit or loss
Fair value through other comprehensive income
Amortised cost" "2,581,444
267,354,669
26,348,107"
293,631,280 296,284,220
Held to maturity 16,706,727 Amortised cost 16,706,727
Advances - net Loans and receivables 205,753,709 Amortised cost 205,753,709
Other assets Loans and receivables 79,401,023 FVTPL / amortised cost 79,401,023
641,160,953 643,813,893| Financial assets | Before adoption of IFRS 9 | | After adoption of IFRS 9 | |
| :---: | :---: | :---: | :---: | :---: |
| | Measurement category | Carrying amount as at 31 December 2023 | Measurement category | Carrying amount as at 1 January 2024 |
| Cash and balances with treasury banks | Loans and receivables | 44,206,702 | Amortised cost | 44,206,702 |
| Balances with other banks | Loans and receivables | 1,458,642 | Amortised cost | 1,458,642 |
| Lending to financial institutions | Loans and receivables | - | Amortised cost | - |
| Investments - net | Held for trading | 2,870 | Fair value throughprofit or loss | 2,870 |
| | Available for sale | 293,631,280 | Fair value through profit or loss <br> Fair value through other comprehensive income <br> Amortised cost | $\begin{array}{r} 2,581,444 \\ \\ 267,354,669 \\ 26,348,107 \\ \hline \end{array}$ |
| | | 293,631,280 | | 296,284,220 |
| | Held to maturity | 16,706,727 | Amortised cost | 16,706,727 |
| Advances - net | Loans and receivables | 205,753,709 | Amortised cost | 205,753,709 |
| Other assets | Loans and receivables | 79,401,023 | FVTPL / amortised cost | 79,401,023 |
| | | 641,160,953 | | 643,813,893 |
4.2.5 Initial recognition and subsequent measurement 4.2.5 初始确认和后续计量
Financial assets and financial liabilities are recognised when the entity becomes party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognised on trade date, the date on which the Bank purchases or sells the asset. Other financial assets and liabilities like advances, lending to financial institutions, deposits etc. are recognised when funds are transferred to the customers’ account or financial institutions. However, for cases, where funds are transferred on deferred payment basis, recognition is done when underlying asset is purchased. 金融资产和金融负债在实体成为金融工具合同条款的一方时确认。常规的金融资产买卖在交易日（即银行购买或出售资产的日期）确认。其他金融资产和负债，如预付款、金融机构贷款、存款等，在资金转入客户账户或 金融机构时确认。但是，如果资金是以延期付款的方式转移的，则在购买相关资产时确认。
a) Amortised cost (AC) a) 摊销成本（AC）
Financial assets and financial liabilities under amortised cost category are initially recognised at fair value adjusted for directly attributable transaction cost. These are subsequently measured at amortised cost. An expected credit loss allowance (ECL) is recognised for financial assets in the condensed interim statement of profit and loss account. Interest income / profit / expense on these assets / liabilities are recognised in the condensed interim statement of profit and loss account. On derecognition of these financial assets and liabilities, capital gain / loss will be recognised in the condensed interim statement of profit and loss account. 属于摊销成本类别的金融资产和金融负债最初按公允价值确认，并根据直接归属的交易 成本进行调整。随后按摊销成本计量。金融资产的预期信用损失备抵（ECL）在简明中期损益表中确认。这些资产/负债的利息收入/利润/支出在简明中期损益表中确认。在终止确认这些金融资产和负债时，资本收益/损失将在简明中期损益表中确认。
b) Fair value through other comprehensive income (FVOCI) b) 通过其他综合收益实现的公允价值（FVOCI）
Financial assets under FVOCI category are initially recognised at fair value adjusted for directly attributable transaction cost. These assets are subsequently measured at fair value with changes recorded in OCI. An expected credit loss allowance (ECL) is recognised for debt based financial assets in the condensed interim statement of profit and loss account. Interest / profit / dividend income on these assets are recognised in the condensed interim statement of profit and loss account. On derecognition of debt based financial assets, capital gain / loss will be recognised in the condensed interim statement of profit and loss account. For equity based financial assets classified as FVOCI, capital gain / loss is transferred from surplus / deficit to unappropriated profit. FVOCI 类别下的金融资产最初按直接归属交易成本调整后的公允价值确认。这些资产随后按公允价值计量，其变动计入 OCI。以债务为基础的金融资产的预期信用损失备抵（ECL）在简明中期损益表中确认。这些资产的利息/利润/股息收入在简明中期损益表中确认。取消确认债务类金融资产时，资本收益/损失将在简明中期损益表中确认。至于被归类为 "公平值变动收益"（FVOCI）的以权益为基础的金融资产，资本收益/亏损将从盈余/赤字转入未分配利润。
c) Fair value through profit or loss (FVTPL) c) 以公允价值计量且其变动计入当期损益（FVTPL）
Financial assets under FVTPL category are initially recognised at fair value. Transaction cost will be directly recorded in the condensed interim statement of profit and loss account. These assets are subsequently measured at fair value with changes recorded in the condensed interim statement of profit and loss account. Interest / dividend income on these assets are recognised in the condensed interim statement of profit and loss account. On derecognition of these financial assets, capital gain / loss will be recognised in the condensed interim statement of profit and loss account. An expected credit loss allowance (ECL) is not recognised for these financial assets. FVTPL 类别下的金融资产最初按公允价值确认。交易成本将直接记入简明中期损益表。这些资产其后按公平值计量，变动记入简明中期损益表。这些资产的利息/股息收入在简明中期损益表中确认。取消确认这些金融资产时，资本收益/损失将在简明中期损益表中确认。预期信贷损失备抵（ECL）不为这些金融资产确认。
Derecognition 取消承认
Financial assets 金融资产
The Bank derecognises a financial asset when: 银行在下列情况下终止确认金融资产
a) the contractual rights to the cash flows from the financial asset expire; a) 金融资产现金流的合同权利到期；
b) it transfers the rights to receive the contractual cash flows in a transaction in which either: b) 转让在交易中获得合同规定的现金流的权利，在这种交易中，要么
substantially all of the risks and rewards of ownership of the financial asset are transferred; or 金融资产所有权的大部分风险和收益被转移；或
the Bank neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. 银行既没有转移也没有保留所有权的大部分风险和回报，也没有保留对金融资产的控制权。
Where the Bank enters into transactions in which it transfers assets recognised in its condensed interim statement of financial position, but retains either all or substantially all of the risks and rewards of the transferred assets, the transferred assets are not derecognised. 如果银行在交易中转移了在简明中期财务状况表中确认的资产，但保留了所转移资产的 全部或大部分风险和回报，则不会终止确认所转移的资产。
Financial liabilities 金融负债
The Bank derecognises a financial liability when its contractual obligations are discharged, cancelled or expired. The Bank also derecognises a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognised at fair value. 当金融负债的合同义务被解除、取消或到期时，本行终止确认该金融负债。当金融负债的条款被修改，且修改后负债的现金流有重大差异时，本行也会终止确认该金融负债，在这种情况下，根据修改后的条款按公允价值确认新的金融负债。
On derecognition of a financial liability, the difference between the carrying amount extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognised in the condensed interim statement of profit and loss account. 取消确认金融负债时，取消的账面金额与支付的对价（包括转让的任何非现金资产或 承担的任何负债）之间的差额在简明中期损益表中确认。
4.2.6 Expected Credit Loss (ECL) 4.2.6 预期信用损失（ECL）
The Bank assesses on a forward-looking basis the expected credit losses (‘ECL’) associated with all advances and other debt financial assets not held at FVTPL, together with letter of credit, guarantees and unutilised financing commitments hereinafter referred to as “Financial Instruments”. The Bank recognises a loss allowance for such losses at each reporting date. The measurement of ECL reflects: 本行以前瞻性的方式评估与所有垫款和其他非以公允价值计量且以公允价值计量 且其变动计入财务报告的债务金融资产相关的预期信用损失（"ECL"），以及信用证、 担保和未使用的融资承诺，以下简称 "金融工具"。本行在每个报告日为此类损失确认损失备抵。ECL 的计量反映了
an unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes; 通过评估一系列可能的结果而确定的无偏见、概率加权的金额；
the time value of money; and 货币的时间价值；以及
reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions. 在报告编制日期，无需花费过多成本或精力即可获得有关过去事件、当前状况和未来经济状况预测的合理且可证明的信息。
The ECL allowance is based on the credit losses expected to arise over the life of the asset (the lifetime expected credit loss or LTECL), unless there has been no significant increase in credit risk since origination, in which case, the allowance is based on the 12 months’ expected credit loss ( 12 mECL ). The 12 mECL is the portion of LTECLs that represent the ECLs that result from default events on a financial instrument that are possible within the 12 months after the reporting date. Both LTECLs and 12 mECLs are calculated at facility level. 长期信用损失备抵是基于资产整个生命周期内预计会出现的信用损失（长期预期信用损失或 LTECL），除非信用风险自产生以来没有显著增加，在这种情况下，备抵是基于 12 个月的预期信用损失（12 mECL）。12 个月预期信用损失额是长期信用损失额的一部分，代表在报告日期后 12 个月内可能发生的金融工具违约事件所产生的信用损失额。LTECL 和 12 mECL 都是按设施水平计算的。
The Bank has established a policy to perform an assessment, at the end of each reporting period, of whether a financial instrument’s credit risk has increased significantly since initial recognition, by considering the change in the risk of default occurring over the remaining life of the financial instrument. The Bank considers an exposure to have significantly increased in credit risk when there is considerable deterioration in the internal rating grade for subject customer. The Bank also applies a secondary qualitative method for triggering a significant increase in credit risk for an asset, such as moving a customer / facility to the watch list, or the account becoming forborne. Regardless of the change in credit grades, generally, the Bank considers that there has been a significant increase in credit risk when contractual payments are more than 60 days past due. 本行已制定一项政策，在每个报告期末，通过考虑金融工具剩余有效期内违约风 险的变化，评估金融工具的信用风险自初始确认以来是否显著增加。如果标的客户的内部评级等级严重恶化，本行则认为该风险敞口的信用风险显著增加。本行还采用二级定性方法来触发资产信用风险的显著增加，如将客户/设施移至观察名单或账户被放弃。无论信用等级如何变化，一般而言，当合同付款逾期超过 60 天，本行即认为信用风险显著增加。
Based on the above process, the Bank groups its financial instruments into Stage 1, Stage 2 and Stage 3 as described below: 根据上述程序，银行将其金融工具分为以下第 1 阶段、第 2 阶段和第 3 阶段：
Stage 1: quad\quad When financial instruments are first recognised, the Bank recognises an allowance based on 12mECLs. Stage 1 financial instruments also include facilities where the credit risk has improved and these have been reclassified from Stage 2. The 12 mECL is calculated as the portion of LTECLs that represent the ECLs that result from default events on a financial instrument that are possible within the 12 months after the reporting date. The Bank calculates the 12 mECL allowance based on the expectation of a default occurring in the 12 months following the reporting date. These expected 12-month default probabilities are applied to a forecast Exposure At Default (EAD) and multiplied by the expected LGD and discounted by an approximation to the original Effective Interest Rate (EIR). This calculation is made for all the scenarios. 第 1 阶段： quad\quad 在首次确认金融工具时，银行根据 12mECLs 确认备抵。第一阶段金融工具还包括信用风险有所改善的贷款，这些贷款已从第二阶段重新分类。12mECL 的计算方法是，LTECL 中的部分代表了金融工具在报告日后 12 个月内可能发生的违约事件所产生的 ECL。本行根据报告日后 12 个月内发生违约的预期来计算 12 个月违约概率备抵。这些预期的 12 个月违约概率应用于预测的违约风险敞口（EAD），乘以预期的 LGD，再以近似的原始有效利率（EIR）进行贴现。该计算适用于所有情况。
Stage 2: quad\quad When a financial instrument has shown a significant increase in credit risk since origination, the Bank records an allowance for the LTECLs. Stage 2 also includes facilities, where the credit risk has improved and the instrument has been reclassified from Stage 3. The mechanics are similar to those explained above, including the use of multiple scenarios, but PDs are applied over the lifetime of the instrument. The expected cash flows are discounted by an approximation to the original EIR. 第 2 阶段： quad\quad 当金融工具自发行以来信用风险显著增加时，银行记录长期信用证抵押贷款备抵。第 2 阶段还包括信用风险有所改善、从第 3 阶段重新分类的融资工具。其机制与上文解释的类似，包括使用多种情景，但在票据的整个存续期内适用预期现金流。预期现金流以近似的原始经济内部收益率进行贴现。
Stage 3: For financial instruments considered credit-impaired, the Bank recognises the LTECLs for these instruments. The Bank uses a PD of 100%100 \% and LGD as computed for each portfolio or as prescribed by the SBP. 第 3 阶段：对于被视为信用减值的金融工具，本行确认这些工具的长期经济损失。本行采用每个投资组合计算出的 100%100 \% PD 和 LGD，或 SBP 规定的 PD 和 LGD。
Undrawn When estimating LTECLs for undrawn financings commitments including revolving facilities the Bank 未提取 在估算包括循环贷款在内的未提取融资承诺的长期信用等级时，银行
financing 融资
commitments 承诺
Guarantee The Bank estimates ECLs based on the BASEL driven and internally developed credit conversion factor and letters of credit contracts estimates the expected portion of the financings commitment that will be drawn down over its expected life. The ECL is then based on the present value of the expected cash flows if the financings is drawn down, based on a probability-weighting of the three scenarios. (CCF) for guarantee and letter of credit contracts respectively. The calculation is made using a probability-weighting of the three scenarios. The ECLs related to guarantee and letter of credit contracts are recognised within other liabilities. 担保 本行根据《巴塞尔基本准则》和内部制定的信用转换系数以及信用证合同估计融资承 诺在其预期年限内将被提取的预期部分来估算信用证抵押率。然后，根据三种情况的概率加权法，以融资提取时预期现金流的现值为基础，计算出 ECL。(担保合同和信用证合同的现金流量现值（CCF）分别为 1 美元和 2 美元。计算方法是对三种情况进行概率加权。与担保和信用证合同有关的信用证违约率在其他负债中确认。
The calculation of ECLs 计算额外补偿率
The Bank calculates ECLs based on a three probability-weighted scenarios to measure the expected cash flows, discounted at an approximation to the EIR. 银行根据三种概率加权情景计算 ECL，以衡量预期现金流，并按近似 EIR 进行贴现。
The mechanics of the ECL calculations are outlined below and the key elements are, as follows: ECL 计算机制概述如下，主要内容如下：
PD
The Probability of Default (PD) is an estimate of the likelihood of default over a given time horizon. A default may only happen at a certain time over the assessed period, if the facility has not been previously derecognised and is still in the portfolio. PD is estimated based on statistical technique such as Transition Matrix approach. PDs for non advances portfolio is based on S&Ps global transition default matrices, PDs are then adjusted using Vicesek Model to incorporate forward looking information. 违约概率 (PD) 是对特定时间范围内违约可能性的估计。在评估期内的某一特定时间内，只有在贷款尚未被取消确认且仍在贷款组合中的情况下，才可能发生违约。PD 是根据统计技术（如过渡矩阵法）估算的。非垫款投资组合的预期违约率以标准普尔全球过渡违约矩阵为基础，然后使用维塞克模型对预期违约率进行调整，以纳入前瞻性信息。
EAD The Exposure at Default (EAD) is an estimate of the exposure at a future default date, taking into account 违约风险敞口（EAD）是对未来违约日期风险敞口的估算，其中考虑了以下因素
expected changes in the exposure after the reporting date, including repayments of principal and profit, whether scheduled by contract or otherwise, expected drawdowns on committed facilities, and accrued interest / profit from missed payments. The maximum period for which the credit losses are determined 报告日后风险敞口的预期变化，包括本金和利润的偿还（无论是否按合同规定）、已承 诺贷款的预期提款以及应计利息/未付款利润。确定信贷损失的最长期限
is the contractual life of a financial instrument unless the Bank has a legal right to call it earlier. The Bank’s product offering includes a variety of corporate and retail facilities, in which the Bank has the right to cancel and / or reduce the facilities with one day notice. However, in case of revolving facilities, the Bank does not limit its exposure to credit losses to the contractual notice period, but, instead calculates ECL over a period that reflects the Bank’s expectations of the customer behaviour, its likelihood of default and the Bank’s future risk mitigation procedures, which could include reducing or cancelling the facilities. 是指金融工具的合同期限，除非银行在法律上有权提前收回。本行提供的产品包括各种企业和零售贷款，本行有权在提前一天通知的情况下取消和/或减少贷款。但是，对于循环贷款，本行并不将其信贷损失风险限制在合同规定的通知期限内，而是在一个反映本行对客户行为的预期、客户违约的可能性以及本行未来的风险缓解程序（可能包括减少或取消贷款）的期限内计算担保信用额。
LGD
The Loss Given Default (LGD) is an estimate of the loss arising in the case where a default occurs at a given time. It is based on the difference between the contractual cash flows due and those that the lender would expect to receive, including from the realisation of any collateral. It is usually expressed as a percentage of the EAD. 违约损失（LGD）是对在特定时间发生违约情况下产生的损失的估计。它基于到期的合同现金流与贷款人预期收到的现金流（包括抵押品变现）之间的差额。它通常表示为 EAD 的一个百分比。
The discount rate used to discount the ECLs is based on the effective interest rate that is expected to be charged over the expected period of exposure to the facilities. In the absence of computation of the effective interest rate (at reporting date), the Bank uses an approximation e.g. contractual rate (at reporting date). 用于贴现本外币信用证的贴现率是基于预期在贷款预期期限内收取的实际利率。在无法计算实际利率（报告日）的情况下，本行采用近似值，如合同利率（报告日）。
Effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial asset or financial liabilities to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. 实际利率是指在金融资产或金融负债的预期年限内，将估计的未来现金支付或收入精确折现为金融资产账面总额或金融负债摊销成本的利率。
To mitigate its credit risks on financial assets, the Bank seeks to use collateral, where possible. The Bank considers only those collaterals as eligible collaterals in the EAD calculation which have the following characteristics: 为降低金融资产的信贷风险，本行尽可能使用抵押品。在计算 EAD 时，本行仅将具有以下特征的抵押品视为合格抵押品：
History of legal certainty and enforceability 法律确定性和可执行性的历史
History of enforceability and recovery. 可执行性和追偿的历史。
When estimating the ECLs, the Bank considers three scenarios (a base case, an upside, a downside). Each of these is associated with different PDs. 在估算 ECL 时，银行考虑了三种情况（基本情况、上行情况和下行情况）。每种情况都与不同的预期违约率相关联。
The Bank’s management has only considered cash, liquid securities, and Government of Pakistan guarantees as eligible collaterals, while calculating EADs. 银行管理层在计算 EAD 时，仅将现金、流动证券和巴基斯坦政府担保视为合格抵押品。
The credit exposure (in local currency) that have been guaranteed by the Government and Government Securities are exempted from the application of ECL calculation. 由政府和政府证券担保的信贷风险（以当地货币计算）不适用 ECL 计算。
As per BPRD Circular No. 03 of 2022 dated July 05, 2022, ECL of Stage 1 and Stage 2 is calculated as per IFRS 9, while ECL of Stage 3 has been calculated based on higher of either the Prudential Regulations or IFRS 9 at at borrower / facility level for corporate / commercial / SME loan portfolios and at segment / product basis for retail portfolio. 根据 BPRD 于 2022 年 7 月 5 日发布的 2022 年第 03 号通知，阶段 1 和阶段 2 的 ECL 按照《国际财务报告准则》第 9 号计算，而阶段 3 的 ECL 则按照《审慎监管条例》或《国际财务报告准则》第 9 号中的较高者计算，对于企业/商业/中小型企业贷款组合，按照借款人/设施层面计算，对于零售组合，按照分部/产品基础计算。
Forward looking information 前瞻性信息
In its ECL models, the Bank relies on range of the following forward looking information as economic inputs, such as: 在其 ECL 模型中，银行依赖以下一系列前瞻性信息作为经济投入，如
GDP growth 国内生产总值增长
Volume of exports of goods 货物出口量
Consumer price index 消费价格指数
Definition of default 违约的定义
The concept of “impairment” or “default” is critical to the implementation of IFRS 9 as it drives determination of risk parameters, i.e. PD, LGD and EAD. 减值 "或 "违约 "的概念对《国际财务报告准则第 9 号》的实施至关重要，因为它推动了风险参数（即 PD、LGD 和 EAD）的确定。
As per BPRD Circular No. 03 of 2022 dated July 05, 2022 and BPRD Circular Letter No. 16 of 2024 dated July 29, 2024, ECL of Stage 1 and Stage 2 is calculated as per IFRS 9, while ECL of Stage 3 has been calculated based on higher of either the Prudential Regulations or IFRS 9 at borrower / facility level for corporate / commercial / SME loan portfolios and at segment / product basis for retail portfolio. 根据 BPRD 于 2022 年 7 月 5 日发布的 2022 年第 03 号通知和 BPRD 于 2024 年 7 月 29 日发布的 2024 年第 16 号通函，第 1 阶段和第 2 阶段的 ECL 按照《国际财务报告准则》第 9 号计算，而第 3 阶段的 ECL 则按照《审慎监管条例》或《国际财务报告准则》第 9 号中的较高者计算，对于企业/商业/中小型企业贷款组合，以借款人/贷款设施层面为基础，对于零售组合，以分部/产品为基础。
This implies that if one facility of a counterparty becomes 90+ DPD in repaying its contractual dues or as defined in PRs; all other facilities would deem to be classified as stage 3. 这意味着，如果一个交易方的一个设施在偿还其合同应付款方面或在 PRs 中定义的偿还率达到 90+ DPD，则所有其他设施将被视为归入第 3 阶段。
Write-offs 核销
The Bank’s accounting policy under IFRS 9 remains the same as it was under SBP regulations / existing reporting framework. 银行根据《国际财务报告准则》第 9 号制定的会计政策与根据新加坡中央银行条例/现有报告框架制定的会计政策相同。
4.2.7 Significant increase in credit risk (SICR) 4.2.7 信贷风险显著增加（SICR）
A SICR is assessed in the context of an increase in the risk of a default occurring over the life of the financial instrument when compared to that expected at the time of initial recognition. It is not assessed in the context of an increase in the ECL. The Bank uses a number of qualitative and quantitative measures in assessing SICR. Quantitative measures relate to deterioration of Obligor Risk Ratings (ORR) or where principal and / or interest payments are 60 days or more past due. Qualitative factors include unavailability of financial information and pending litigations. 与初始确认时预期的违约风险相比，SICR 是在金融工具有效期内发生违约的风险增加的情况下进行评估的。它并不是根据 ECL 的增加来评估的。银行在评估 SICR 时采用了一系列定性和定量措施。定量措施与债务人风险评级（ORR）恶化或本金和/或利息付款逾期 60 天或以上有关。定性因素包括无法获得财务信息和未决诉讼。
Based on the level of increase in credit risk, the Bank shall calculate 12 month ECL for assets which did not have a SICR i.e., Stage 1 or a lifetime expected loss for the life of the asset (for assets which demonstrated a SICR) i.e., Stage 2. 根据信用风险增加的程度，银行应为未出现 SICR 的资产（即第一阶段）计算 12 个月的 ECL，或为该资产（出现 SICR 的资产）计算整个生命周期的预期损失（即第二阶段）。
At every reporting date, the Bank shall assess whether there has been a SICR since the initial recognition of the asset. If there is a SICR, the asset must be assigned to the appropriate stage of credit impairment (Stage 2 or 3). 银行应在每个报告日评估自初始确认资产以来是否出现了 SICR。如果存在 SICR，则必须将该资产归入适当的信用减值阶段（第 2 阶段或第 3 阶段）。
Under the SBP’s instructions, credit exposure (in local currency) guaranteed by the Government and Government Securities are exempted from the application of ECL Framework. Moreover, until implementation of IFRS 9 has stabilized, Stage 1 and stage 2 provisions would be made as per IFRS 9 ECL criteria and Stage 3 provisions would be made considering higher of IFRS 9 ECL or provision computed under existing PRs’ requirements on borrower / facility level for corporate / commercial / SME loan portfolios and at segment / product basis for retail portfolio. 根据新加坡中央银行的指示，由政府和政府证券担保的信贷风险（以当地货币计）免于适用 "企业信用等级框架"。此外，在《国际财务报告准则第 9 号》的实施趋于稳定之前，第一阶段和第二阶段的拨备将根据《国际财务报告准则第 9 号》的 "担保品信用等级 "标准作出，而第三阶段的拨备则将考虑《国际财务报告准则第 9 号》的 "担保品信用等级 "或根据现行《公共部门会计准则》的要求计算的拨备（就企业/商业/中小型企业贷款组合而言，以借款人/贷款设施层面为准；就零售贷款组合而言，以分部/产品层面为准），以较高者为准。
As required by the Application Instructions, financial assets may be reclassified out of stage 3 if they meet the requirements of Prudential Regulations (PR) issued by SBP. Financial assets in stage 2 may be reclassified to stage 1 if the conditions that led to a SICR no longer apply. 根据《申请说明》的要求，如果金融资产符合新加坡中央银行颁布的《审慎监管条例》（PR）的要求，则可将其从第 3 阶段重新分类。如果导致 SICR 的条件不再适用，第 2 阶段的金融资产可重新分类为第 1 阶段。
Additional requirements and exceptions introduced by SBP Instructions SBP 指令提出的额外要求和例外情况
State Bank of Pakistan has enforced the application of IFRS 9 in its entirety except for some exceptions and additional requirements. A high-level comparison of such exceptions that are relevant to the Bank is as follows: 巴基斯坦国家银行已全面执行《国际财务报告准则第 9 号》，但一些例外情况和额外要求除外。与该银行相关的例外情况的高级比较如下：
(i) Use of Fair Value Option for financial assets (i) 金融资产使用公允价值选择权
IFRS 9 allows entities to irrevocably designate, at initial recognition, a financial asset as measured at FVTPL if doing so eliminates or significantly reduces any ‘accounting mismatch’ that would otherwise arise from measuring assets or liabilities or recognising gains and losses on them on different bases. SBP instructions state that banks may apply the fair value option if, in addition to the IFRS 9 criterion, (a) it is consistent with a documented risk management strategy, and (b) fair values are reliable at inception and throughout life of the instrument. Nonetheless, banks should avoid this option for financial instruments that are categorized as Level 3 in terms of the IFRS 13 hierarchy. 国际财务报告准则第 9 号》允许实体在初始确认时不可撤销地指定一项金融资产按公允价值计量，条件是这样做可以消除或显著减少因按不同基础计量资产或负债或确认其损益而产生的任何 "会计错配"。新加坡中央银行的指示指出，除《国际财务报告准则第 9 号》的标准外，如果(a)符合记录在案的风险管理策略，以及(b)公允价值在工具开始时和整个存续期内都是可靠的，银行可以采用公允价值选择。尽管如此，银行应避免对《国际财务报告准则》第 13 条第 3 级的金融工具采用该选项。
(ii) Unquoted equity securities (ii) 非报价股权证券
SBP vide BPRD Circular Letter No. 16 of 2024 has allowed banks to continue measuring unquoted equity securities at the lower of cost or break-up value up to December 31, 2024. However, Banks will be required to measure unquoted equity securities at fair value, as required in the IFRS 9 application instructions, with effect from January 1, 2025. 通过 BPRD 2024 年第 16 号通函，新加坡中央银行允许银行在 2024 年 12 月 31 日之前继续按成本或分拆价值孰低法计量无报价权益证券。然而，自 2025 年 1 月 1 日起，银行必须按照《国际财务报告准则》第 9 号应用说明的要求，以公允价值计量无报价权益证券。
(iii) Rebuttable presumptions about default and SICR (iii) 关于违约和 SICR 的可反驳推定
IFRS 9 includes a rebuttable presumption that a default does not occur later than 90 days past due and it also presumes that there is SICR if credit exposure is more than 30 days past due. In order to bring consistency, SBP has allowed the backstop to the rebuttable presumption of days past due of credit portfolio against a specific credit facility and its stage allocation under IFRS 9 as mentioned in Annexure-C of BPRD Circular no 3 of 2022. However, banks are free to choose more stringent days past due criteria. 国际财务报告准则》第 9 号包括一个可推翻的推定，即违约不会在逾期 90 天后发生，如果信贷风险逾期超过 30 天，它还推定存在 SICR。为了保持一致性，新加坡中央银行允许根据《国际财务报告准则》第 9 号对特定信贷组合的可反驳推定逾期天数及其阶段分配进行支持，如银行复苏与发展部 2022 年第 3 号通知附件-C 所述。然而，银行可自由选择更严格的逾期天数标准。
(iv) Transfer out of stage 3 (iv) 转出第 3 阶段
An exposure cannot be upgraded from Stage 3 to Stage 1 directly and should be upgraded to Stage 2 initially. For the purpose of reversal of provisions, the PRs requirements will be followed for Stage 3 assets in the transition phase. 风险敞口不能直接从第 3 阶段升级到第 1 阶段，而应首先升级到第 2 阶段。就拨备转回而言，过渡阶段的第三阶段资产将遵循 PRs 的要求。
(v) Income recognition on impaired assets (v) 已减值资产的收入确认
The Banks are advised to recognize income on impaired assets (loans classified under PRs i.e. OAEM and Stage 3 loans) on a receipt basis in accordance with the requirements of Prudential Regulations issued by SBP. 建议银行根据新加坡中央银行颁布的《审慎管理条例》的要求，以收据为基础确认减值资产（归类为 PRs 的贷款，即 OAEM 和第三阶段贷款）的收入。
(vi) Expected Credit Loss Model (ECL) (vi) 预期信用损失模式（ECL）
Credit exposure (in local currency) guaranteed by the Government and Government Securities are exempted from the application of ECL Framework. Moreover, until implementation of IFRS 9 has stabilized, a two-track approach is required i.e. Stage 1 and stage 2 provisions are to be made as per IFRS 9 ECL while stage 3 provisions are to be made as higher of IFRS 9 ECL or PR’s requirement. 由政府和政府证券担保的信贷风险（以当地货币计）免于适用 ECL 框架。此外，在《国际财务报告准则第 9 号》的实施趋于稳定之前，需要采用双轨方法，即第 1 阶段和第 2 阶段的拨备应根据《国际财务报告准则第 9 号》的 "电子信用负债 "作出，而第 3 阶段的拨备应根据《国际财务报告准则第 9 号》的 "电子信用负债 "或公共关系的要求作出，以较高者为准。
(vii) Impact of Provisions on Regulatory Capital (vii) 拨备对监管资本的影响
The banks are allowed to include provisions for Stage 1 and Stage 2 in Tier 2 capital up to a limit of 1.25%1.25 \% of total credit risk-weighted assets. In order to mitigate the impact of ECL provisioning on capital, a transitional arrangement is allowed to the banks to absorb the impact on regulatory capital. Accordingly, banks, which choose to apply transitional arrangement, may implement this arrangement in accordance with SBP’s Guideline for absorption of ECL for CAR Purposes as mentioned in Annexure-B of BPRD Circular no 3 of 2022. The Bank has chosen to apply the same and further details are incorporated in note 39 of these condensed interim financial statements. 银行可将第一阶段和第二阶段的拨备计入二级资本，最高限额为信贷风险加权资产总额的 1.25%1.25 \% 。为减轻 ECL 拨备对资本的影响，允许银行采用过渡性安排，以吸收对监管资本的影响。因此，选择采用过渡性安排的银行可根据《银行政策法规部 2022 年第 3 号通知》附件-B 中提及的《新加坡中央银行为资本充足率目的吸收担保本负债的指导原则》实施该安排。本行已选择采用这一安排，进一步详情见本简明中期财务报表附注 39。
4.2.9 Impact of adoption of IFRS 9 4.2.9 采用《国际财务报告准则第 9 号》的影响
The Bank has adopted IFRS 9 effective from January 01, 2024 with modified retrospective approach as permitted under IFRS 9. The cumulative impact of initial application of Rs. 100.881 million has been recorded as an adjustment to equity at the beginning of the current accounting period. The details of the impacts of initial application are tabulated below: 本行已采用《国际财务报告准则》第 9 号，自 2024 年 1 月 1 日起生效，采用《国际财务报告准则》第 9 号允许的修正追溯法。初始应用的累积影响为 1.00881 亿卢比，已作为本会计期初的权益调整入账。初始应用的影响详情如下表所示：
截至 2023 年 12 月 31 日的余额（已审计）
Balances as of
December 31,
2023 (Audited)
Balances as of
December 31,
2023 (Audited)| Balances as of |
| :--- |
| December 31, |
| 2023 (Audited) |
Impact due to: 产生影响的原因是
Total impact gross of tax 税前总影响
Taxation (current and deferred) 税收（当期和递延）
扣除税款后的总影响
Tota impact.
net of tax
Tota impact.
net of tax| Tota impact. |
| :--- |
| net of tax |
Balances as of January 01, 2024 截至 2024 年 1 月 1 日的余额
Adoption of
revised
classifications
under IFRS 9| Adoption of |
| :--- |
| revised |
| classifications |
| under IFRS 9 |
Classifications due to business model and SPPI assessments 根据业务模式和 SPPI 评估进行分类
重新测量。
Remeasure.
ments
Remeasure.
ments| Remeasure. |
| :--- |
| ments |
所持准备金的转回
Reversal of
provisions
held
Reversal of
provisions
held| Reversal of |
| :--- |
| provisions |
| held |
"Balances as of
December 31,
2023 (Audited)" Impact due to: Total impact gross of tax Taxation (current and deferred) "Tota impact.
net of tax" Balances as of January 01, 2024 IFRS 9 Category
"Recognition
of expected
credit losses
(ECL)" "Adoption of
revised
classifications
under IFRS 9" Classifications due to business model and SPPI assessments "Remeasure.
ments" "Reversal of
provisions
held" | Balances as of <br> December 31, <br> 2023 (Audited) | Impact due to: | | | | | Total impact gross of tax | Taxation (current and deferred) | Tota impact. <br> net of tax | Balances as of January 01, 2024 | IFRS 9 Category |
| :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: |
| | Recognition <br> of expected <br> credit losses <br> (ECL) | Adoption of <br> revised <br> classifications <br> under IFRS 9 | Classifications due to business model and SPPI assessments | Remeasure. <br> ments | Reversal of <br> provisions <br> held | | | | | |
ASSETS 资产
Cash and balances with treasury banks 现金和财务银行余额
44,206,702
(744)
-
-
-
-
(744)
-
(744)
44,205,958
Amoritised Cost 折合成本
Balances with other banks 与其他银行的余额
1,458,642
(305)
.
-
-
-
(305)
-
(305)
1,458,337
Amoritised Cost 折合成本
Lending to financial institutions 向金融机构贷款
.
-
-
-
-
.
-
-
Investments 投资
- Classified as available for sale - 分类为可供出售
293,631,280
-
(268,694,924)
(24,936,356)
-
(293,631,280)
(293,631,280)
-
- Classified as fair value through other comprehensive income - 按公允价值计量且其变动计入其他综合收益
(207,967)
267,354,670
-
267,146,703
267,146,703
267,146,703
Fair Value Through Other Comprehensive Income 通过其他综合收益实现的公允价值
- Classified as held to maturity - 分类为持有至到期
16,706,727
-
(16,706,727)(16,706,727)
-
-
(16,706,727)
-
(16,706,727)(16,706,727)
-
- Classified as amortised cost - 按摊销成本分类
-
16,706,727
23,695,166
2,652,941
-
43,054,834
-
43,054,834
43,054,834
Amoritised Cost 折合成本
- Classified as held for trading - 分类为持作交易
2,870
-
(2,870)(2,870)
.
-
(2,870)
-
(2,870)(2,870)
-
- Classified as fair value through profit or loss - 以公允价值计量且其变动计入当期损益
Surplus on revaluation of assets - net of tax 资产重估盈余--税后净额
1,661,082
-
(117,817)
-
2,652,941
(27,836)(27,836)
2,507,288
(1,228,571)(1,228,571)
1,278,717
2,939,799
Outside the scope of IFRS 9 《国际财务报告准则第 9 号》范围之外
Unappropriated profit 未分配利润
10,794,392
(2,850,747)
117,817
-
27,836
(2,705,094)
1,325,496
(1,379,598)(1,379,598)
9,414,795
Outside the scope of IFRS 9 《国际财务报告准则第 9 号》范围之外
28,613,166
(2,850,747)
.
2,652,941
-
(197,806)(197,806)
96,925
(100,881)
28,512,286
Share capital 11,024,636 - . - - - - - 11,024,636 Outside the scope of IFRS 9
Resenes 5,133,056 - - - - - 5,133,056 Outside the scope of IFRS 9
Surplus on revaluation of assets - net of tax 1,661,082 - (117,817) - 2,652,941 (27,836) 2,507,288 (1,228,571) 1,278,717 2,939,799 Outside the scope of IFRS 9
Unappropriated profit 10,794,392 (2,850,747) 117,817 - 27,836 (2,705,094) 1,325,496 (1,379,598) 9,414,795 Outside the scope of IFRS 9
28,613,166 (2,850,747) . 2,652,941 - (197,806) 96,925 (100,881) 28,512,286 | Share capital | 11,024,636 | - | . | - | - | - | - | - | | 11,024,636 | Outside the scope of IFRS 9 |
| :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: |
| Resenes | 5,133,056 | - | - | - | | - | | - | | 5,133,056 | Outside the scope of IFRS 9 |
| Surplus on revaluation of assets - net of tax | 1,661,082 | - | (117,817) | - | 2,652,941 | $(27,836)$ | 2,507,288 | $(1,228,571)$ | 1,278,717 | 2,939,799 | Outside the scope of IFRS 9 |
| Unappropriated profit | 10,794,392 | (2,850,747) | 117,817 | - | | 27,836 | (2,705,094) | 1,325,496 | $(1,379,598)$ | 9,414,795 | Outside the scope of IFRS 9 |
| | 28,613,166 | (2,850,747) | . | | 2,652,941 | - | $(197,806)$ | 96,925 | (100,881) | 28,512,286 | |
4.2.9.1 The following explains how applying the new classification requirements of IFRS 9 led to changes in classification of certain financial assets held by the Bank as shown in the table above: 4.2.9.1 下文解释了《国际财务报告准则》第 9 号的新分类要求如何导致银行持有的某些金 融资产的分类发生变化，如上表所示：
(a) Debt instruments previously classified as available for sale (AFS) but which fail the SPPI test (a) 先前被归类为可供出售（AFS）但未能通过 SPPI 检验的债务工具
The Bank holds a portfolio of debt instruments that failed to meet the ‘solely payments of principal and interest’ (SPPI) requirement for FVOCI classification under IFRS 9. These represent Bank’s investment in Additional Tier 1/ Tier 2 TFCs / Sukuk issued by other Banks, and the repayments received on the same can not be termed as payment of principal since the call option on the same lies with the Issuer. As a result, available for sale instruments, which amounted to Rs. 1,241.190 million respectively, were classified as FVTPL from the date of initial application. 根据《国际财务报告准则》第 9 号，本行持有的债务工具组合不符合 "仅支付本金和 利息"（SPPI）的要求。这些是本行对其他银行发行的额外一级/二级 TFCs / Sukuks 的投资，由于发行人拥有对这些 TFCs / Sukuks 的赎回权，因此收到的还款不能被称为本金支付。因此，总额分别为 12.4119 亿卢比的可供出售工具自首次应用之日起被归类为 FVTPL。
(b) Designation of Debt Instruments previously classified as Available for Sale (AFS) as measured at Amortized Cost on initial adoption (b) 首次采用时将以前归类为可供出售（AFS）的债务工具指定为按摊余成本计量
The Bank holds / held a portfolio of equity securities which were classified as AFS under the previous framework for which the Bank decided to chose the default category of FVTPL under IFRS 9 (since recycling is not allowed for equity securities designated as FVOCI); amounting to Rs. 1,340.254 million. As a result, surplus on these securities amounting to Rs. 60.086 million (net of tax) was transferred from Surplus on Revaluation of Investments (Equity) to Retained Earnings on Initial adoption. A substantial portion of these securities were disposed off during the 1st quarter and the profit and loss impact was reported on a net basis. 本行持有的股本证券组合在以前的框架下被归类为 AFS，本行决定根据《国际财务报告 准则》第 9 号选择默认类别 FVTPL（因为被指定为 FVOCI 的股本证券不允许回收）；总金额为 13.40254 亿卢比。因此，这些证券的盈余 6,008.6 万卢比（税后净额）从投资重估盈余（权益）转入首次采用时的留存收益。这些证券的很大一部分已在第一季度出售，其损益影响按净额报告。
(d) Designation of equity instruments as FVOCl (d) 指定为 FVOCl 的权益工具
The Bank has elected to irrevocably designate Rs. 61.598 million (Book Value) of unquoted / quoted equity securities as FVOCI as permitted under IFRS 9. These were previously classified as Available for Sale. The changes in fair value of such securities will never be reclassified to profit and loss account when they are disposed off. The Bank will measure these at fair value by applying appropriate valuation trechniques; for which the initial relaxation of one year from the implementation date under the final impementation instructions is assumed to be applicable till December 31, 2024. 根据《国际财务报告准则》第 9 号，本行选择将 6 159.8 万卢比（账面价值）的无报价/有报 价权益证券不可撤销地指定为 FVOCI。这些证券之前被归类为可供出售证券。当这些证券被出售时，其公允价值的变化将不会重新分类到损益表中。本行将采用适当的估值技术按公允价值计量这些证券；根据最终实施指示，自实施日 期起的一年初始放宽期假定适用至 2024 年 12 月 31 日。
(e) Reclassification from retired categories with no change in measurement (e) 从退休类别重新分类，但计量不变
In addition to the above, following debt instruments have been reclassified to new categories under IFRS 9, as their previous categories under existing local regulations were ‘retired’, with no changes to their measurement basis: 除上述情况外，以下债务工具已根据《国际财务报告准则》第 9 号重新分类，因为它们在 现行地方法规下的原有类别已被 "废止"，其计量基础没有变化：
(i) Those previously classified as available for sale and now classified as measured at FVOCI; and (i) 以前被归类为可供出售，现在被归类为按公平价值变动收益（FVOCI）计量的项目；以及
(ii) Those previously classified as held to maturity and now classified as measured at amortised cost. (ii) 以前归类为持有至到期，现在归类为按摊销成本计量的。
5 BASIS OF MEASUREMENT AND FINANCIAL RISK MANAGEMENT 5 衡量依据和财务风险管理
5.1 These condensed interim financial statements have been prepared under the historical cost convention except that certain property and equipment / non-banking assets acquired in satisfaction of claims have been stated at revalued amounts, certain investments and derivative financial instruments have been stated at fair value and net obligations in respect of defined benefit schemes and lease liability under IFRS 16 are carried their present values. 5.1 这些简明中期财务报表是按照历史成本惯例编制的，但为清偿索赔而购置的某些财产和 设备/非银行资产按重估价值列报，某些投资和衍生金融工具按公允价值列报，而根据《国 际财务报告准则》第 16 条，与界定福利计划和租赁负债有关的净债务按其现值列报。
5.2
Critical Accounting Estimates And Judgements 关键会计估计和判断
The preparation of condensed interim financial statements in conformity with accounting and reporting standards as applicable in Pakistan requires management to make judgments, estimates and assumptions that affect the application of policies and reported amount of assets and liabilities and income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form basis of making the judgments about carrying values of assets and liabilities which are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revision to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of its revision and future periods if the revision affects both current and future periods. 编制符合巴基斯坦适用的会计和报告标准的简明中期财务报表需要管理层做出判断、估 计和假设，这些判断、估计和假设会影响政策的应用以及资产和负债、收入和支出的报告金额。这些估算和相关假设基于历史经验和其他各种因素，在当时的情况下被认为是合理的，其结果构成了对资产和负债账面价值做出判断的基础，而这些账面价值并不能从其他来源轻易看出。实际结果可能与这些估算不同。这些估算和基本假设会不断进行审查。如果会计估算的修订仅影响修订期间，则在修订期间确认；如果修订同时影响当前和 未来期间，则在修订期间和未来期间确认。
The significant judgments made by the management in applying the Bank’s accounting policies and the key sources of estimation were the same as those applied in the preparation of annual audited financial statements for the year ended 31 December 2023 except for matters related to adoption of IFRS 9 which have been disclosed in note 4.2 to the unconsolidated condensed interim financial statements. 除了与采用《国际财务报告准则》第 9 号有关的事项已在非合并简明中期财务报表附注 4.2 中披露外，管理层在应用本行会计政策时所作的重大判断以及估计的主要依据与编制截至 2023 年 12 月 31 日止年度的年度经审计财务报表时所作的判断和依据相同。
BALANCES WITH OTHER BANKS 与其他银行的余额
In Pakistan 在巴基斯坦
in current accounts 经常账户
in deposit accounts 存款账户
Outside Pakistan 巴基斯坦境外
in current accounts 经常账户
Less: Credit loss allowance held against balances with other banks 减去其他银行存款余额的信贷损失备抵
Balances with other banks - net of credit loss allowance 与其他银行的余额 - 扣除信贷损失准备金
8 LENDINGS TO FINANCIAL INSTITUTIONS 8 向金融机构贷款
Reverse repo agreements 逆回购协议
Less: Credit loss allowance held against lending to financial institutions 减去对金融机构贷款的信贷损失备抵
Lendings to financial institutions - net of credit loss allowance 金融机构贷款 - 扣除信贷损失准备金
In hand 在手
Local currency 当地货币
Foreign currencies 外币
With State Bank of Pakistan in 与巴基斯坦国家银行
Local currency current accounts 当地货币往来账户
Foreign currency current accounts 外币经常账户
Foreign currency deposit accounts against foreign currency deposits mobilised 外币存款账户与动员的外币存款的对比
With National Bank of Pakistan in 与巴基斯坦国家银行
Local currency current accounts 当地货币往来账户
Prize Bonds 有奖债券
Less: Credit loss allowance held against cash and balances with treasury banks 减去现金和国库银行余额的信用损失备抵
Cash and balances with treasury banks - net of credit loss allowance 现金和国库银行余额 - 扣除信贷损失准备金
(Un-audited) (未经审计）
(Audited) (已审计）
30 September 9 月 30 日
31 December 12 月 31 日
2024
2023
(Un-audited) (Audited)
30 September 31 December
2024 2023| (Un-audited) | (Audited) |
| :---: | :---: |
| 30 September | 31 December |
| 2024 | 2023 |
-(Rupees in ‘000) -（单位：千卢比）
{:[[{:[11","800","387],[1","349","140]:},{:[10","251","296],[1","850","057]:}],[13","149","527],[12","101","353]]]\left.\begin{array}{|r|r|}\hline \begin{array}{r}11,800,387 \\ 1,349,140\end{array} & \begin{array}{r}10,251,296 \\ 1,850,057\end{array} \\ \hline 13,149,527 \\ 12,101,353\end{array}\right]
8.1 Lending to Fls- Particulars of credit loss allowance 8.1 对金融机构的贷款--信贷损失备抵细节
Performing 表演
Under performing 表现不佳
Non-performing 不良
Total 总计
INVESTMENTS 投资
Investments by type 按类型分列的投资
Fair Value Through Profit or Loss 以公允价值计量且其变动计入当期损益
Federal Government Securities 联邦政府证券
Units of Mutual Funds 共同基金单位
Shares 股份
Non Government Debt Securities 非政府债务证券
Fair Value Through Other Comprehensive Income 通过其他综合收益实现的公允价值
Federal Government Securities 联邦政府证券
Shares 股份
Non Government Debt Securities 非政府债务证券
Amortised Cost 摊销成本
Federal Government Securities 联邦政府证券
Non Government Debt Securities 非政府债务证券
Total Investments 投资总额
Investments by type 按类型分列的投资
Held For Trading Securities 持作交易证券
Federal Government securities 联邦政府证券
Available For Sale Securities 可供出售证券
Federal Government Securities Shares 联邦政府证券股票
Non Government Debt Securities 非政府债务证券
Units of Mutual Funds 共同基金单位
Held To Maturity Securities 持有至到期证券
Federal Government Securities 联邦政府证券
Non Government Debt Securities 非政府债务证券
Total Investments 投资总额
(Un-audited) 30 September 2024 (未经审计） 2024 年 9 月 30 日
Credit loss allowance 信贷损失备抵
held 举行
(Rupees in '000) (单位：千卢比）
Investments given as collateral 作为抵押品的投资
Market Treasury Bills 市场国库券
Pakistan Investment Bonds 巴基斯坦投资债券
Credit loss allowance for diminution in value of investments 投资价值缩减的信用损失备抵
Opening balance 期初余额
Impact of adoption of IFRS 9 采用《国际财务报告准则》第 9 号的影响
Balance as at 1 January after adopting IFRS 9 采用《国际财务报告准则》第 9 号后截至 1 月 1 日的余额
Charge / (reversals) 支出/（转回）
Charge for the period / year 期间/年度收费
Reversal for the period / year 本期/本年度转回
Amounts written off 注销金额
Closing balance 期末余额
9.4
Particulars of credit loss allowance against debt securities 债务证券信用损失备抵详情
Category of classification 分类类别
9.5 The market value of securities classified at amortised cost as at 30 September 2024 amounted to Rs. 23,024.358 million (31 December 2023: Rs. 14,103.460 million). 9.5 截至 2024 年 9 月 30 日，按摊销成本分类的证券市值为 230.24358 亿卢比（2023 年 12 月 31 日：141.0346 亿卢比）。
9.6 Federal Government Securities include Pakistan Investment Bonds having book value of Rs. 18.400 million (31 December 2023: Rs. 18.400 million) pledged with the State Bank of Pakistan to facilitate T. T. discounting facility for the branches of the Bank. Market Treasury Bills and Pakistan Investment Bonds under Federal Government Securities, are eligible for discounting with the State Bank of Pakistan. 9.6 联邦政府证券包括账面价值为 1,840 万卢比（2023 年 12 月 31 日：1,840 万卢比）的巴基斯 坦投资债券，已抵押给巴基斯坦国家银行，以便为本行各分行提供 T. T. 贴现便利。联邦政府证券项下的市场国库券和巴基斯坦投资债券有资格在巴基斯坦国家银行贴现。
Loans, cash credits, running finances, etc. 贷款、现金信贷、运行财务等。
Islamic financing and related assets 伊斯兰融资和相关资产
Bills discounted and purchased 贴现和购买的票据
Advances - gross 预付款--毛额
Credit loss allowance against advances 预付款信贷损失备抵
Stage 1 第 1 阶段
Stage 2 第 2 阶段
Stage 3 第 3 阶段
Advances - net of credit loss allowance 预付款 - 扣除信贷损失备抵
10.2 Advances include Rs. 7,474.440 million (31 December 2023 Rs. 10,496.508 million) which have been placed under non-performing / stage 3 status as detailed below: 10.2 预付款中包括 74.744 亿卢比（2023 年 12 月 31 日为 104.9658 亿卢比），这些预付款已处于不良/第 3 阶段状态，详情如下：
Category of Classification 分类类别
Other Assets Especially Mentioned (OAEM) 特别提及的其他资产（OAEM）
Substandard 不达标
Doubtful 怀疑
Loss 损失
(Un-audited) (未经审计）
30 September 2024 2024 年 9 月 30 日
不良贷款
Non
Performing loans
Non
Performing loans| Non |
| :--- |
| Performing loans |
Credit loss allowance 信贷损失备抵
30 September 2024
"Non
Performing loans" Credit loss allowance| 30 September 2024 | |
| :---: | :---: |
| Non <br> Performing loans | Credit loss allowance |
Other Assets Especially Mentioned (OAEM) 特别提及的其他资产（OAEM）
Substandard 不达标
Doubtful 怀疑
Loss 损失
10.2.1 The OAEM category pertains to agriculture finance, small enterprise finance and consumer finance amounting to Rs. 9.857 million (31 December 2023: Rs. 0.289 million), Rs.NIL (31 December 2023: NIL) and Rs. 3.699 million (31 December 2023: Rs. 6.872 million) respectively. 10.2.1 OAEM 类别涉及农业融资、小型企业融资和消费融资，金额分别为 985.7 万卢比（2023 年 12 月 31 日：28.9 万卢比）、零卢比（2023 年 12 月 31 日：零卢比）和 369.9 万卢比（2023 年 12 月 31 日：687.2 万卢比）。
10.3 Particulars of credit loss allowance / provision against advances 10.3 信贷损失备抵/预付款准备金明细
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
31 December 2023 (Audited) 2023 年 12 月 31 日（经审计）
Stage 1 第 1 阶段
Stage 2 第 2 阶段
Stage 3 第 3 阶段
Total 总计
Specific 具体内容
General 一般情况
Total 总计
(Rupees in '000) (单位：千卢比）
Opening balance 期初余额
58,126
8,397,744
8,455,870
7,282,106
58,126
7,340,232
Impact of Adoption of IFRS 9 采用《国际财务报告准则》第 9 号的影响
467,995
856,171
1,034,912
2,359,078
7,282,106
-
7,340,232
Balance as at 1 January after adopting IFRS 9 采用《国际财务报告准则》第 9 号后截至 1 月 1 日的余额
526,121
856,171
9,432,656
10,814,948
7,282,106
58,126
Charge for the period / year 期间/年度收费
265,297
397,815
8,133
671,245
2,531,570
-
2,531,570
Reversals for the period / year 本期/本年度转回
(149,850)(149,850)
(133,390)(133,390)
(531,561)(531,561)
(814,801)(814,801)
(1,241,115)(1,241,115)
-
(1,241,115)(1,241,115)
115,447
264,425
(523,428)(523,428)
(143,556)(143,556)
1,290,455
-
1,290,455
Amounts written off / Charged off 注销/冲销金额
-
-
(1,740,896)(1,740,896)
(1,740,896)(1,740,896)
(174,817)(174,817)
-
(174,817)(174,817)
Closing balance 期末余额
641,568
1,120,596
7,168,332
8,930,496
8,397,744
58,126
8,455,870
30 September 2024 (Un-audited) 31 December 2023 (Audited)
Stage 1 Stage 2 Stage 3 Total Specific General Total
(Rupees in '000)
Opening balance 58,126 8,397,744 8,455,870 7,282,106 58,126 7,340,232
Impact of Adoption of IFRS 9 467,995 856,171 1,034,912 2,359,078 7,282,106 - 7,340,232
Balance as at 1 January after adopting IFRS 9 526,121 856,171 9,432,656 10,814,948 7,282,106 58,126
Charge for the period / year 265,297 397,815 8,133 671,245 2,531,570 - 2,531,570
Reversals for the period / year (149,850) (133,390) (531,561) (814,801) (1,241,115) - (1,241,115)
115,447 264,425 (523,428) (143,556) 1,290,455 - 1,290,455
Amounts written off / Charged off - - (1,740,896) (1,740,896) (174,817) - (174,817)
Closing balance 641,568 1,120,596 7,168,332 8,930,496 8,397,744 58,126 8,455,870| | 30 September 2024 (Un-audited) | | | | 31 December 2023 (Audited) | | |
| :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: |
| | Stage 1 | Stage 2 | Stage 3 | Total | Specific | General | Total |
| | (Rupees in '000) | | | | | | |
| Opening balance | 58,126 | | 8,397,744 | 8,455,870 | 7,282,106 | 58,126 | 7,340,232 |
| Impact of Adoption of IFRS 9 | 467,995 | 856,171 | 1,034,912 | 2,359,078 | 7,282,106 | - | 7,340,232 |
| Balance as at 1 January after adopting IFRS 9 | 526,121 | 856,171 | 9,432,656 | 10,814,948 | 7,282,106 | 58,126 | |
| Charge for the period / year | 265,297 | 397,815 | 8,133 | 671,245 | 2,531,570 | - | 2,531,570 |
| Reversals for the period / year | $(149,850)$ | $(133,390)$ | $(531,561)$ | $(814,801)$ | $(1,241,115)$ | - | $(1,241,115)$ |
| | 115,447 | 264,425 | $(523,428)$ | $(143,556)$ | 1,290,455 | - | 1,290,455 |
| Amounts written off / Charged off | - | - | $(1,740,896)$ | $(1,740,896)$ | $(174,817)$ | - | $(174,817)$ |
| Closing balance | 641,568 | 1,120,596 | 7,168,332 | 8,930,496 | 8,397,744 | 58,126 | 8,455,870 |
10.3.1 The Bank has availed the benefit of forced sale value of pledged stocks, mortgaged residential and commercial properties held as collateral against non-performing advances as allowed under the Prudential Regulations issued by the State Bank of Pakistan. Had the benefit not been taken by the Bank, the specific provision against non-performing advances would have been higher by Rs. 765.409 million (31 December 2023: Rs. 1,430.0361,430.036 million). The additional profit arising from availing this benefit - net of the tax amounts to Rs. 390.359 million (31 December 2023: Rs. 729.318 million). The FSV benefit is not available for distribution either as cash or stock dividend to shareholders and bonus to employees. 10.3.1 根据巴基斯坦国家银行颁布的《审慎管理条例》，本行对作为不良贷款抵押品的已抵押股票、已抵押住宅和商业地产进行了强制变卖。如果本行没有享受这一优惠，不良垫款的具体拨备将增加 7.65409 亿卢比（2023 年 12 月 31 日： 1,430.0361,430.036 万卢比）。因享受此项福利而产生的额外利润--扣除税款--为 3.90359 亿卢比（2023 年 12 月 31 日：7.29318 亿卢比）。FSV 福利不能以现金或股票股利的形式分配给股东和员工。
10.3.2 Although the Bank has made provision against its non-performing portfolio as per the category of classification of the loan, the Bank holds enforceable collateral in the event of recovery through litigation. These securities comprise of charge against various tangible assets of the borrower including land, building and machinery, stock in trade etc. 10.3.2 尽管本行已根据贷款的分类类别为其不良资产组合提取了准备金，但本行仍持有可 强制执行的抵押品，以备通过诉讼收回贷款。这些担保包括对借款人各种有形资产的抵押，包括土地、建筑物和机械、贸易存货等。
10.4 Advances - Particulars of credit loss allowance 10.4 预付款项 - 信贷损失备抵明细
Impact of Adoption of IFRS 9 采用《国际财务报告准则》第 9 号的影响
Balance as at 1 January after adopting IFRS 9 采用《国际财务报告准则》第 9 号后截至 1 月 1 日的余额
New Advances 新进展
Advances derecognised or repaid 终止确认或偿还的垫款
Transfer to stage 1 转入第 1 阶段
Transfer to stage 2 转入第 2 阶段
Transfer to stage 3 转入第 3 阶段
Amounts written off 注销金额
Amounts charged off 注销金额
10.4.3
Changes in risk parameters 风险参数的变化
Closing balance 期末余额
10.4.2 Advances - Category of classification 10.4.2 预付款--分类类别
Category of classification 分类类别
Performing 表演
Underperforming 表现不佳
Non-performing 不良
Other Assets Especially Mentioned (OAEM) 特别提及的其他资产（OAEM）
Substandard 不达标
Doubtful 怀疑
Loss 损失
Category of classification 分类类别
Performing 表演
Underperforming 表现不佳
Non-performing 不良
Other Assets Especially Mentioned (OAEM) 特别提及的其他资产（OAEM）
Substandard 不达标
Doubtful 怀疑
Loss 损失
General Provision 总则
10.4.3 Charged off Loans and Advances 10.4.3 已冲销贷款和垫款
Opening Balance 期初余额
Charged off during the period / year 本期/本年度已冲销
Recoveries made during the period / year 本期/本年度收回的款项
Amounts written off from already charged off loans 已核销贷款的核销额
Closing Balance 期末余额
11 PROPERTY AND EQUIPMENT 11 财产和设备
Capital work-in-progress 在建工程
Property and equipment 财产和设备
Civil works 土木工程
Advances to suppliers and contractors 给供应商和承包商的预付款
Advances against purchase of premises 购房预付款
Consultant’s fee and other charges 顾问费和其他费用
11.2 Additions to property and equipment 11.2 财产和设备添置
(Un-audited) (Un-audited) 30 September 30 September 2024 2023 (未经审计) (未经审计) 9 月 30 日 2024 2023
The following additions have been made to property and equipment during the period: 本期财产和设备新增情况如下
Capital work-in-progress - net of transferred out for capitalisation 在建工程 - 扣除转出资本化部分
Property and equipment 财产和设备
Freehold land 永久土地
Buidling on freehold land 永久业权土地上的建筑
Buidling on leasehold land 租赁土地上的建筑
Leasehold improvements 租赁权益改良
Furniture and fixture 家具和固定装置
Electrical office and computer equipment 电气办公和计算机设备
Vehicles 车辆
Total additions to property and equipment 财产和设备新增总额
-(Rupees in '000) -（单位：千卢比）
11.3 Disposal of property and equipment 11.3 财产和设备的处置
The net book value of property and equipment disposed off during the period is as follows: 本期处置的财产和设备的账面净值如下：
Leasehold Improvement 租赁改进
Furniture and fixture 家具和固定装置
Electrical office and computer equipment 电气办公和计算机设备
Vehicles 车辆
Total disposal of property and equipment 财产和设备处置总额
12 RIGHT-OF-USE ASSETS 12 使用权资产
At 01 January 截至 1 月 1 日
Cost 费用
Accumulated depreciation 累计折旧
Net carrying amount at 1 January 1 月 1 日账面净值
Additions during the period / year 期间/年度新增
Depreciation charge for the period / year 期间/年度折旧费
Closing net carrying amount 期末账面净值
2023
13.1 Additions to intangible assets 13.1 无形资产增加额
-(Rupees in '000)- -（单位：'000'卢比）-
The following additions have been made to intangible assets during the period: 在此期间，无形资产增加了以下内容：
275,835
75,343
13.1.1 There were no disposals of intangible assets during the periods ended September 30, 2024 and September 30, 2023. 13.1.1 在截至 2024 年 9 月 30 日和 2023 年 9 月 30 日期间，没有处置无形资产。
(Audited)
31 December 2023| (Audited) |
| :--- |
| 31 December 2023 |
------(Rupee ------（卢比
in ‘000)------- 单位：'000)-------
14
OTHER ASSETS 其他资产
Income / Mark-up accrued in local currency 以当地货币计算的应计收入/加价
26,396,267
17,274,210
Income / Mark-up accrued in foreign currencies 外币应计收入/加价
102,238
57,057
Advances, deposits, advance rent and other prepayments 预付款、押金、预付租金和其他预付款项
911,177
529,459
Advance taxation 预缴税款
2,577,013
91,087
Non-banking assets acquired in satisfaction of claims 为清偿债权而购置的非银行资产
14.1.2
1,349,138
1,437,684
Mark to market gain on forward foreign exchange contracts - net 远期外汇合约按市价计算的收益 - 净额
149,991
-
Stationery and stamps on hand 手头的文具和邮票
148,250
84,333
Due from the State Bank of Pakistan 应收巴基斯坦国家银行款项
110,438
52,813,210
Acceptances 接受
10,004,304
6,103,700
Clearing and settlement account 清算和结算账户
539,779
401,780
Claims against fraud and forgeries 针对欺诈和伪造的索赔
14.2
143,443
143,443
Others 其他
414,397
568,762
42,846,435
79,504,725
Less: Credit loss allowance held against other assets 减去其他资产的信用损失备抵
14.3
(238,811)(238,811)
(238,811)
Other assets (Net of credit loss allowance) 其他资产（扣除信贷损失准备金）
42,607,624
79,265,914
Surplus on revaluation of non-banking assets acquired in satisfaction of claims 为清偿债权而购置的非银行资产重估盈余
124,471
135,109
Other assets - total 其他资产 - 总计
42,732,095
79,401,023
14.1
Market value of non-banking assets acquired in satisfaction of claims 为清偿债权而购置的非银行资产的市场价值
14.1.1
1,484,248
1,572,793
Note (Un-audited) 30 September 2024 "(Audited)
31 December 2023"
------(Rupee in ‘000)-------
14 OTHER ASSETS
Income / Mark-up accrued in local currency 26,396,267 17,274,210
Income / Mark-up accrued in foreign currencies 102,238 57,057
Advances, deposits, advance rent and other prepayments 911,177 529,459
Advance taxation 2,577,013 91,087
Non-banking assets acquired in satisfaction of claims 14.1.2 1,349,138 1,437,684
Mark to market gain on forward foreign exchange contracts - net 149,991 -
Stationery and stamps on hand 148,250 84,333
Due from the State Bank of Pakistan 110,438 52,813,210
Acceptances 10,004,304 6,103,700
Clearing and settlement account 539,779 401,780
Claims against fraud and forgeries 14.2 143,443 143,443
Others 414,397 568,762
42,846,435 79,504,725
Less: Credit loss allowance held against other assets 14.3 (238,811) (238,811)
Other assets (Net of credit loss allowance) 42,607,624 79,265,914
Surplus on revaluation of non-banking assets acquired in satisfaction of claims 124,471 135,109
Other assets - total 42,732,095 79,401,023
14.1 Market value of non-banking assets acquired in satisfaction of claims 14.1.1 1,484,248 1,572,793| | | Note | (Un-audited) 30 September 2024 | (Audited) <br> 31 December 2023 |
| :---: | :---: | :---: | :---: | :---: |
| | | ------(Rupee | in ‘000)------- |
| 14 | OTHER ASSETS | | | | |
| | Income / Mark-up accrued in local currency | | 26,396,267 | 17,274,210 |
| | Income / Mark-up accrued in foreign currencies | | 102,238 | 57,057 |
| | Advances, deposits, advance rent and other prepayments | | 911,177 | 529,459 |
| | Advance taxation | | 2,577,013 | 91,087 |
| | Non-banking assets acquired in satisfaction of claims | 14.1.2 | 1,349,138 | 1,437,684 |
| | Mark to market gain on forward foreign exchange contracts - net | | 149,991 | - |
| | Stationery and stamps on hand | | 148,250 | 84,333 |
| | Due from the State Bank of Pakistan | | 110,438 | 52,813,210 |
| | Acceptances | | 10,004,304 | 6,103,700 |
| | Clearing and settlement account | | 539,779 | 401,780 |
| | Claims against fraud and forgeries | 14.2 | 143,443 | 143,443 |
| | Others | | 414,397 | 568,762 |
| | | | 42,846,435 | 79,504,725 |
| | Less: Credit loss allowance held against other assets | 14.3 | $(238,811)$ | (238,811) |
| | Other assets (Net of credit loss allowance) | | 42,607,624 | 79,265,914 |
| | Surplus on revaluation of non-banking assets acquired in satisfaction of claims | | 124,471 | 135,109 |
| | Other assets - total | | 42,732,095 | 79,401,023 |
| 14.1 | Market value of non-banking assets acquired in satisfaction of claims | 14.1.1 | 1,484,248 | 1,572,793 |
14.1.1 The non-banking assets acquired in satisfaction of claims by the Bank were revalued by independent and professional valuers in December 2023. The valuations were carried out by M/s Harvester Services (Pvt) Limited, M/s Arch-e-Decon, M/s. K.G. Traders, M/s. Oceanic Surveyors, M/s Indus Surveyors, M/s. Amir Evaluators, M/s Asrem (Private) Limited, M/s Tristar International Consultant (Pvt) Limted and M/s Al Hadi Financial & Legal Consultant on the basis of professional assessment of present market values. 14.1.1 2023 年 12 月，独立的专业估值师对银行为清偿债权而收购的非银行资产进行了重估。估值工作由 Harvester Services (Pvt) Limited、Arch-e-Decon、K.G. Traders、Oceanic Surveyors、Indus Surveyors、M.Oceanic Surveyors、M/s Indus Surveyors、M/s.Amir Evaluators、M/s Asrem (Private) Limited、M/s Tristar International Consultant (Pvt) Limted 和 M/s Al Hadi Financial & Legal Consultant 根据对目前市场价值的专业评估进行了评估。
14.1.2 Non-banking assets acquired in satisfaction of claims 14.1.2 为清偿债权而购置的非银行资产
(Un-audited) (未经审计）
(Audited) (已审计）
30 September 9 月 30 日
31 December 12 月 31 日
2024
2023
(Un-audited) (Audited)
30 September 31 December
2024 2023| (Un-audited) | (Audited) |
| :---: | :---: |
| 30 September | 31 December |
| 2024 | 2023 |
14.2 This represents amount in respect of fraud and forgery claims relating to cash embezzlement made in the Bank. The Bank has initiated legal proceedings against the alleged and has also taken necessary steps to further strengthen its internal control system. 14.2 这是与银行现金挪用有关的欺诈和伪造索赔金额。本行已对被指控者提起法律诉讼，并已采取必要措施进一步加强内部控制系统。
14.3 Credit loss allowance held against other assets 14.3 其他资产的信用损失备抵
(Un-audited) (未经审计）
(Audited) (已审计）
30 September 9 月 30 日
31 Decembe 12 月 31 日
--------(Rupees in ‘000)------- -------- （单位：千卢比） -------
Receivable against fraud and forgeries 欺诈和伪造应收款
Others 其他
Acquired during the period 本期收购
Disposal during the period 本期处置
Revaluation 重新估值
Depreciation 折旧
Closing balance 期末余额
30 September 31 Decembe 20242023
(Rupees in ‘000)-------- 9 月 30 日 12 月 31 日 20242023
(千卢比）--------
95,368 [" 95,368 "],[238","811]\begin{array}{r}\text { 95,368 } \\ \hline 238,811 \\ \hline\end{array}
14.3.1 For better understanding and analysis, the Expected Credit Loss (ECL) impact of Acceptances has been presented in Other Liabilities along with ECL provision required for other Off Balance Sheet obligations in note no 21.1. Moreover, the ECL impact on Profit Receivable on Advances, Investments and Lending to financial institutions has been presented under Advances, Investments and Lending to financial institutions respectively, since the same was made part of the Exposure at Default while computing the ECL as per the requirements of IFRS - 9 (Financial Instruments). 14.3.1 为了更好地理解和分析，承兑汇票的预期信用损失（ECL）影响已与其他资产负债表外债 务所需的 ECL 准备一起在其他负债中列示，见附注 21.1。此外，对预付款、投资和金融机构贷款的应收利润的预期信用损失影响也分别列在预付款、投资和金融机构贷款项下，因为根据《国际财务报告准则》第 9 号（金融工具）的要求，在计算预期信用损失时，应收利润是违约风险的一部分。
(Audited)
31 December 2023
in ‘000)| (Audited) |
| :--- |
| 31 December 2023 |
| in ‘000) |
In Pakistan 在巴基斯坦
6,353,805
8,737,971
6,353,8056,353,805
8,737,971
16
BORROWINGS
Secured 安全
Borrowings from State Bank of Pakistan under 巴基斯坦国家银行借款
Export refinance scheme 出口再融资计划
10,869,484
14,931,546
Long term financing facility for plant and machinery 厂房和机械长期融资贷款
2,130,341
2,468,723
Temporary economic refinance scheme 临时经济再融资计划
1,848,345
2,031,100
Financing facility for storage of agriculture produce 农产品储存融资机制
46,256
77,679
Financing facitlity for Renewable Energy 可再生能源融资机制
908,932
902,692
Under Rupee based discounting 基于卢比的贴现
1,922,451
1,900,614
Refinance and Credit Guarantee Scheme for Women Entrepreneurs 女企业家再融资和信贷担保计划
5,000
Modernization of Small and Medium Entities 中小型实体的现代化
4,392
-
Repurchase agreement borrowings 回购协议借款
25,000,000
-
42,735,201
22,312,354
Repurchase agreement borrowings - other banks 回购协议借款 - 其他银行
7,835,260
43,585,444
Refinance from Pakistan Mortgage Refinance Company Limited 巴基斯坦抵押再融资有限公司再融资
918,907
Total secured 担保总额
50,570,461
66,816,705
Unsecured 无担保
Call borrowings 通知借款
5,642,846
-
Overdrawn nostro accounts 透支的怀俄明账户
959,114
1,924,941
Total unsecured 无担保总额
6,601,960
1,924,941
57,172,421
68,741,646
16.1
Particulars of borrowings with respect to currencies 与货币有关的借款详情
In local currency 当地货币
56,213,307
66,816,705
In foreign currencies 外币
959,114
1,924,941
57,172,421
68,741,646
15 BILLS PAYABLE (Un-audited) 30 September 2024 qquad "(Audited)
31 December 2023
in ‘000)"
In Pakistan 6,353,805 8,737,971
6,353,805 8,737,971
16 BORROWINGS
Secured
Borrowings from State Bank of Pakistan under
Export refinance scheme 10,869,484 14,931,546
Long term financing facility for plant and machinery 2,130,341 2,468,723
Temporary economic refinance scheme 1,848,345 2,031,100
Financing facility for storage of agriculture produce 46,256 77,679
Financing facitlity for Renewable Energy 908,932 902,692
Under Rupee based discounting 1,922,451 1,900,614
Refinance and Credit Guarantee Scheme for Women Entrepreneurs 5,000
Modernization of Small and Medium Entities 4,392 -
Repurchase agreement borrowings 25,000,000 -
42,735,201 22,312,354
Repurchase agreement borrowings - other banks 7,835,260 43,585,444
Refinance from Pakistan Mortgage Refinance Company Limited 918,907
Total secured 50,570,461 66,816,705
Unsecured
Call borrowings 5,642,846 -
Overdrawn nostro accounts 959,114 1,924,941
Total unsecured 6,601,960 1,924,941
57,172,421 68,741,646
16.1 Particulars of borrowings with respect to currencies
In local currency 56,213,307 66,816,705
In foreign currencies 959,114 1,924,941
57,172,421 68,741,646| 15 | BILLS PAYABLE | (Un-audited) 30 September 2024 $\qquad$ | (Audited) <br> 31 December 2023 <br> in ‘000) |
| :---: | :---: | :---: | :---: |
| | In Pakistan | 6,353,805 | 8,737,971 |
| | | $6,353,805$ | 8,737,971 |
| 16 | BORROWINGS | | |
| | Secured | | |
| | Borrowings from State Bank of Pakistan under | | |
| | Export refinance scheme | 10,869,484 | 14,931,546 |
| | Long term financing facility for plant and machinery | 2,130,341 | 2,468,723 |
| | Temporary economic refinance scheme | 1,848,345 | 2,031,100 |
| | Financing facility for storage of agriculture produce | 46,256 | 77,679 |
| | Financing facitlity for Renewable Energy | 908,932 | 902,692 |
| | Under Rupee based discounting | 1,922,451 | 1,900,614 |
| | Refinance and Credit Guarantee Scheme for Women Entrepreneurs | 5,000 | |
| | Modernization of Small and Medium Entities | 4,392 | - |
| | Repurchase agreement borrowings | 25,000,000 | - |
| | | 42,735,201 | 22,312,354 |
| | Repurchase agreement borrowings - other banks | 7,835,260 | 43,585,444 |
| | Refinance from Pakistan Mortgage Refinance Company Limited | | 918,907 |
| | Total secured | 50,570,461 | 66,816,705 |
| | Unsecured | | |
| | Call borrowings | 5,642,846 | - |
| | Overdrawn nostro accounts | 959,114 | 1,924,941 |
| | Total unsecured | 6,601,960 | 1,924,941 |
| | | 57,172,421 | 68,741,646 |
| 16.1 | Particulars of borrowings with respect to currencies | | |
| | In local currency | 56,213,307 | 66,816,705 |
| | In foreign currencies | 959,114 | 1,924,941 |
| | | 57,172,421 | 68,741,646 |
DEPOSITS AND OTHER ACCOUNTS 存款和其他账户
18
LEASE LIABILITIES 18
租赁负债
Outstanding amount at the start of the period Additions during the period 期初未付金额 本期增加额
Lease payments including interest 包括利息在内的租赁付款
Interest expense 利息支出
Outstanding amount at the end of the period 期末未清偿金额
18.1 Liabilities Outstanding 18.1 未偿债务
Not later than one year 不迟于一年
Later than one year and upto five years 一年以上五年以下
Over five years 五年以上
Total at the period end 期末共计
19 SUBORDINATED DEBT 19 次级债
Listed Term Finance Certificates - Additional Tier I 上市定期融资券 - 额外 I 级
Listed Term Finance Certificates - Tier II 上市定期融资券 - 二级
19.1 Listed Term Finance Certificates - Additional Tier I 19.1 上市定期融资券 - 额外一级
This denotes rated, listed and unsecured Term Finance Certificates (TFCs) issued as instrument of redeemable capital of Rs. 4,000 million issued under Section 66 of the Companies Act, 2017. The funds raised by the Bank through the issuance of these TFCs have contributed towards the Bank’s Additional Tier 1 Capital for meeting its capital adequacy requirements as per Basel III Guidelines set by SBP under BPRD Circular Number 6 dated 15 August 2013. The instrument is sub-ordinated as to the payment of principal and profit to all other indebtedness of the Bank (including the listed term finance certificates Tier II previously issued by the Bank) and is not redeemable without prior approval of SBP. Furthermore, these funds are intended to be utilized for the Bank’s ongoing business operations in accordance with the Bank’s Memorandum and Articles of Association. The key features of the issue are as follows: 这是指根据 2017 年《公司法》第 66 条作为可赎回资本工具发行的额定、上市和无担保定期融资券（TFC），发行量为 40 亿卢比。本行通过发行这些 TFC 筹集的资金已用于本行的额外一级资本，以满足新加坡中央银行根据 2013 年 8 月 15 日 BPRD 第 6 号通知制定的《巴塞尔协议 III 准则》规定的资本充足率要求。该工具在支付本金和利润方面从属于本行所有其他债务（包括本行之前发行的二级上市定期融资券），未经新加坡中央银行事先批准不得赎回。此外，根据本行的《组织章程大纲》和《组织章程细则》，这些资金将用于本行的日常业务运营。本次发行的主要特点如下：
Issue amount 发行量
Rs. 4,000 million 卢比40 亿卢比
Issue date 发行日期
06 December 2018 2018 年 12 月 06 日
Maturity date 到期日
Perpetual 永久
Rating (Note 36) 评级（附注 36）
"A" with stable outlook by PACRA on 28 June 2024 2024 年 6 月 28 日被 PACRA 评为 "A "级，前景稳定
Security 安全
Unsecured 无担保
Profit payment frequency 利润支付频率
Semi-annually 每半年
Redemption 救赎
No fixed or final redemption date 无固定或最终赎回日期
Mark-up 加价
6 Months KIBOR + 2.00% per annum 6 个月 KIBOR + 2.00% 年利率
Call option 看涨期权
The Bank may call the TFCs (either partially or in full), after five (5) years from the date of issuance with the prior approval of SBP. Moreover, and as per Clause iv(b) of Annexure 2 of the Basel III Circular, the Issuer shall not exercise a call option unless the called instrument is replaced with capital of same or better quality. The Call must be subject to a prior notice of not less than 60 days given by the Bank to the investors. The Call Option once announced will not be revocable. 自发行之日起五(5)年后，经新加坡中央银行事先批准，银行可赎回 TFC（部分或全部）。此外，根据《巴塞尔协议三》通知附件 2 第 iv(b)条，发行人不得行使赎回选择权，除非被赎回的票据被质量相同或更高的资本所替代。银行必须在不少于 60 天的时间内事先通知投资者。一旦宣布认购期权，则不得撤销。
Lock-in-clause (if any) 锁定条款（如有）
The TFCs contain a lock-in clause which stipulates that no profit payments would be made if such payments result in a shortfall in the Bank's Minimum Capital Requirement (MCR) or Capital Adequacy Requirement (CAR) or increase any existing shortfalls in MCR and / or CAR. TFC 包含锁定条款，规定如果利润付款导致银行最低资本要求或资本充足率要求不足，或增加最低资本要求和/或资本充足率要求的任何现有不足，则不会支付利润付款。
Issue amount Rs. 4,000 million
Issue date 06 December 2018
Maturity date Perpetual
Rating (Note 36) "A" with stable outlook by PACRA on 28 June 2024
Security Unsecured
Profit payment frequency Semi-annually
Redemption No fixed or final redemption date
Mark-up 6 Months KIBOR + 2.00% per annum
Call option The Bank may call the TFCs (either partially or in full), after five (5) years from the date of issuance with the prior approval of SBP. Moreover, and as per Clause iv(b) of Annexure 2 of the Basel III Circular, the Issuer shall not exercise a call option unless the called instrument is replaced with capital of same or better quality. The Call must be subject to a prior notice of not less than 60 days given by the Bank to the investors. The Call Option once announced will not be revocable.
Lock-in-clause (if any) The TFCs contain a lock-in clause which stipulates that no profit payments would be made if such payments result in a shortfall in the Bank's Minimum Capital Requirement (MCR) or Capital Adequacy Requirement (CAR) or increase any existing shortfalls in MCR and / or CAR.| Issue amount | Rs. 4,000 million |
| :---: | :---: |
| Issue date | 06 December 2018 |
| Maturity date | Perpetual |
| Rating (Note 36) | "A" with stable outlook by PACRA on 28 June 2024 |
| Security | Unsecured |
| Profit payment frequency | Semi-annually |
| Redemption | No fixed or final redemption date |
| Mark-up | 6 Months KIBOR + 2.00% per annum |
| Call option | The Bank may call the TFCs (either partially or in full), after five (5) years from the date of issuance with the prior approval of SBP. Moreover, and as per Clause iv(b) of Annexure 2 of the Basel III Circular, the Issuer shall not exercise a call option unless the called instrument is replaced with capital of same or better quality. The Call must be subject to a prior notice of not less than 60 days given by the Bank to the investors. The Call Option once announced will not be revocable. |
| Lock-in-clause (if any) | The TFCs contain a lock-in clause which stipulates that no profit payments would be made if such payments result in a shortfall in the Bank's Minimum Capital Requirement (MCR) or Capital Adequacy Requirement (CAR) or increase any existing shortfalls in MCR and / or CAR. |
Loss absorbency clause The TFCs are also subject to loss absorbency and / or any other requirements under SBP's Basel 损失吸收条款 TFC 还须遵守 SBP 的《巴塞尔协议》规定的损失吸收和/或任何其他要求。
III Capital Rules. Upon the occurrence of a Point of Non-Viability event as defined by SBP’s Basel III Capital Rule, SBP may at its option, fully and permanently convert the TFCs into common shares of the Bank and / or have them immediately written off (either partially or in full). Number of shares to be issued to TFC Holders at the time of conversion will be equal to the ‘Outstanding Face Value of the TFC’ divided by market value per share of the Bank’s common equity on the date of trigger of the non-viability event as declared by SBP, subject to a cap of 360,000,000 shares. III 资本规则》。一旦发生《巴塞尔协议三》资本规则所定义的 "不可行点 "事件，SBP 可选择将 TFC 全部永久转换为本行的普通股，并/或立即将其注销（部分或全部）。转换时向 TFC 持有人发行的股票数量将等于 "TFC 的未偿还面值 "除以 SBP 宣布的非可行性事件触发当日银行普通股每股市值，上限为 360,000,000 股。
Listed Term Finance Certificates - Tier II 上市定期融资券 - 二级
This denotes privately placed, rated and unsecured Term Finance Certificates (TFCs) issued as an instrument of redeemable capital with a tenor of 10 years. The instrument was privately placed and was subsequently listed on the PSX as per the regulatory requirements for listing of privately placed debt securities. The instrument is sub-ordinated as to the payment of principal and profit to all other indebtedness of the Bank, and is not redeemable before maturity without prior approval of SBP. The key features of the issue are as follows: 这是一种私人配售、有评级和无担保的定期融资券（TFC），作为一种可赎回资本工具发行，期限为 10 年。该工具为私人配售，随后根据私人配售债务证券上市的监管要求在 PSX 上市。在本金和利润的偿付方面，该工具从属于银行的所有其他债务，未经新加坡中央银行事先批准，不得在到期前赎回。发行的主要特点如下：
Issue amount 发行量
Rs. 4,000 million 卢比40 亿卢比
Issue date 发行日期
26 December 2022 2022 年 12 月 26 日
Maturity date 到期日
26 December 2032 2032 年 12 月 26 日
Rating (Note 36) 评级（附注 36）
“A+” with stable outlook by PACRA on 28 June 2024 2024 年 6 月 28 日被 PACRA 评为 "A+"级，前景稳定
Security 安全
Unsecured 无担保
Profit payment frequency Semi-annually 利润支付频率 每半年一次
Redemption Principal is redeemable semi-annually in such a way that 0.36%0.36 \% of the principal will be redeemed in the first 108 months and the remaining principal of 99.64%99.64 \% in two equal semi annual installments of 49.82%49.82 \% each in the last year. 赎回本金每半年赎回一次， 0.36%0.36 \% 本金将在前 108 个月赎回，剩余本金 99.64%99.64 \% 将在最后一年分两次（每次 49.82%49.82 \% ）等额赎回。
Mark-up quad6\quad 6 Months KIBOR + 1.70% per annum 加价 quad6\quad 6 月 KIBOR + 1.70% 年利率
Call option (if any) The Bank may call the TFCs (either partially or in full), with prior approval of SBP, any time after five years from the date of issue, subject to not less than 30 days prior notice being given to the investors. 赎回选择权（如有） 经新加坡中央银行事先批准，银行可在自发行之日起五年后的任何时候赎回 TFC（部分或全部），但须提前不少于 30 天通知投资者。
Lock-in-clause (if any) The TFCs contain a lock-in clause which stipulates that neither interest nor principal may be paid (even at maturity) if such payments will result in shortfall in the Bank’s Minimum Capital Requirement (MCR) or Capital Adequacy Requirement (CAR) or Leverage Ratio (LR) or result in an increase in any existing shortfall in MCR or CAR or LR. 锁定条款（如有） 临时融资工具包含锁定条款，规定如果支付利息或本金会导致银行最低资本要求或资本充足率或杠杆比率不足，或导致最低资本要求或资本充足率或杠杆比率的现有不足增加，则不得支付利息或本金（即使在到期时）。
Loss absorbency clause The instrument will be subject to loss absorbency and / or any other requirements under SBP’s Basel III Capital Rules. Upon the occurrence of a Point of Non-Viability event as defined by SBP’s Basel III Capital Rule, SBP may at its option, fully and permanently convert the TFCs into common shares of the Bank and / or have them immediately written off (either partially or in full). Number of shares to be issued to TFC Holders at the time of conversion will be equal to the ‘Outstanding Face Value of the TFC’ divided by market value per share of the Bank’s common equity on the date of trigger of the non-viability event as declared by SBP, subject to the cap of 484,000,000 shares. 损失吸收条款 该工具将受 SBP 的《巴塞尔协议 III 资本规则》规定的损失吸收和/或任何其他要求的约束。一旦发生 SBP 的《巴塞尔协议 III 资本规则》所定义的 "不可行点 "事件，SBP 可选择将 TFC 全部永久转换为本行的普通股，并/或立即将其注销（部分或全部）。转换时向 TFC 持有人发行的股票数量将等于 "TFC 的未偿还面值 "除以 SBP 宣布的非可行性事件触发当日银行普通股每股市值，上限为 484,000,000 股。
DEFERRED TAX LIABILITIES- NET 递延税款负债-净额
(Un-audited) (未经审计）
2024
截至 2024 年 1 月 1 日
At 01
January
2024
At 01
January
2024| At 01 |
| :---: |
| January |
| 2024 |
采用《国际财务报告准则》第 9 号的影响
Impact of
addoption
of IFRS 9
Impact of
addoption
of IFRS 9| Impact of |
| :---: |
| addoption |
| of IFRS 9 |
在损益表中确认
Recognised
in profit and
loss account
Recognised
in profit and
loss account| Recognised |
| :---: |
| in profit and |
| loss account |
在其他综合收入中确认
Recognised
in Other
Comprehensive
Income
Recognised
in Other
Comprehensive
Income| Recognised |
| :---: |
| in Other |
| Comprehensive |
| Income |
截至 2024 年 9 月 30 日
At 30
September
2024
At 30
September
2024| At 30 |
| :---: |
| September |
| 2024 |
(Un-audited)
2024
"At 01
January
2024" "Impact of
addoption
of IFRS 9" "Recognised
in profit and
loss account" "Recognised
in Other
Comprehensive
Income" "At 30
September
2024"| (Un-audited) | | | | |
| :---: | :---: | :---: | :---: | :---: |
| 2024 | | | | |
| At 01 <br> January <br> 2024 | Impact of <br> addoption <br> of IFRS 9 | Recognised <br> in profit and <br> loss account | Recognised <br> in Other <br> Comprehensive <br> Income | At 30 <br> September <br> 2024 |
Deductible temporary differences on : 可抵扣的临时差额 ：
Post retirement employee benefits 退休后员工福利
Provision against investments and other financial assets 投资和其他金融资产备抵
Provision against advances, off balance sheet etc. 预付款备抵、资产负债表外备抵等。
At 01
January
2023| At 01 |
| :---: |
| January |
| 2023 |
在损益表中确认
Recognised
in profit and
loss account
Recognised
in profit and
loss account| Recognised |
| :---: |
| in profit and |
| loss account |
在其他综合收入中确认
Recognised
in Other
Comprehensive
Income
Recognised
in Other
Comprehensive
Income| Recognised |
| :---: |
| in Other |
| Comprehensive |
| Income |
截至 2023 年 12 月 31 日
At 31
December
2023
At 31
December
2023| At 31 |
| :---: |
| December |
| 2023 |
(Audited)
2023
"At 01
January
2023" "Recognised
in profit and
loss account" "Recognised
in Other
Comprehensive
Income" "At 31
December
2023"| (Audited) | | | |
| :---: | :---: | :---: | :---: |
| 2023 | | | |
| At 01 <br> January <br> 2023 | Recognised <br> in profit and <br> loss account | Recognised <br> in Other <br> Comprehensive <br> Income | At 31 <br> December <br> 2023 |
(Rupees in '000) (单位：千卢比）
Deductible temporary differences on : 可抵扣的临时差额 ：
Post retirement employee benefits 退休后员工福利
Deficit on revaluation of investments 投资重估赤字
Provision against advances, off balance sheet etc. 预付款备抵、资产负债表外备抵等。
Taxable temporary differences on : ......的应税暂时性差异
Surplus on revaluation of fixed assets 固定资产重估盈余
Surplus on revaluation of non banking assets 非银行资产重估盈余
Mark-up / Return / Interest payable in local currency 以当地货币支付的加价/回报/利息
Mark-up / Return / Interest payable in foreign currencies 以外币支付的加价/回报/利息
Unearned commission and income on bills discounted and guarantees 票据贴现和担保的未得佣金和收入
Accrued expenses 应计费用
Acceptances 接受
Unclaimed dividends 无人认领的股息
Mark to market loss on forward foreign exchange contracts - net 远期外汇合约按市价计算的损失 - 净额
Payable to defined benefit plan 应付给福利确定型计划的款项
Charity fund balance 慈善基金余额
Payable to workers welfare fund 应付工人福利基金
Credit loss allowance against off-balance sheet obligations 资产负债表外债务信用损失备抵
Sundry deposits 杂项存款
Clearing and settlement account 清算和结算账户
Others 其他
21.1 Credit loss allowance against off-balance sheet obligations 21.1 资产负债表外债务信用损失备抵
Opening balance 期初余额
Impact of adoption of IFRS 9 采用《国际财务报告准则》第 9 号的影响
Balance as at 1 January after adopting IFRS 9 采用《国际财务报告准则》第 9 号后截至 1 月 1 日的余额
Charge / (reversals) 支出/（转回）
Charge for the period / year 期间/年度收费
Reversals for the period / year 本期/本年度转回
Closing balance 期末余额
Surplus on revaluation as at 1 January 截至 1 月 1 日的重估盈余
Recognised during the period 本期确认
Other adjustments during the period 本期其他调整
Transferred to unappropriated profit in respect of incremental depreciation charged during the period 因本期计提的递增折旧而转入未分配利润的款项
Surplus on revaluation of property and equipment 财产和设备重估盈余
Less: Related deferred tax liability on: 减去相关递延税款负债
Revaluation as at 1 January 截至 1 月 1 日的重新估值
Revaluation recognised during the period 本期确认的重新估值
Other adjustments during the period 本期其他调整
Impact of change applicable tax rate 适用税率变化的影响
Incremental depreciation charged during the period 本期收取的递增折旧费
22.2 Surplus on revaluation of non-banking assets acquired in satisfaction of claims 22.2 为清偿债权而购置的非银行资产重估盈余
Surplus on revaluation as at 1 January 截至 1 月 1 日的重估盈余
Recognised during the period 本期确认
Realised on disposal during the period 本期处置变现
Transferred to unappropriated profit in respect of incremental depreciation charged during the period 因本期计提的递增折旧而转入未分配利润的款项
Surplus on revaluation of non-banking assets 非银行资产重估盈余
Less: Related deferred tax liability on: 减去相关递延税款负债
Revaluation as at 1 January 截至 1 月 1 日的重新估值
Revaluation recognised during the period 本期确认的重新估值
Realised on disposal during the period 本期处置变现
Impact of change applicable tax rate 适用税率变化的影响
Incremental depreciation charged during the period 本期收取的递增折旧费
CONTINGENCIES AND COMMITMENTS 或有事项和承诺
Guarantees 担保
23.1
Commitments 承诺
Other contingent liabilities 其他或有负债
23.2
23.3
Documentary credits and short-term trade-related transactions - letters of credit 跟单信用证和与贸易有关的短期交易--信用证
Commitments in respect of: 以下方面的承付款
forward foreign exchange contracts 23.2 .1 远期外汇合同
forward lending 远期贷款
Commitments for acquisition of: 收购承诺
property and equipment 财产和设备
intangible assets 无形资产
Other commitments 其他承诺
23.2.2.1 These represent commitments that are irrevocable because they cannot be withdrawn at the discretion of the Bank without the risk of incurring significant penalty or expense. 23.2.2.1 这些承诺是不可撤销的，因为银行不能随意撤销这些承诺，否则就有可能招致巨额罚 款或费用。
23.2.3 Other commitments 23.2.3 其他承诺
(未经审计） 2024 年 9 月 30 日
(Un-audited)
30 September
2024
(Un-audited)
30 September
2024| (Un-audited) |
| :---: |
| 30 September |
| 2024 |
(经审计） 2023 年 12 月 31 日
(Audited)
31 December
2023
(Audited)
31 December
2023| (Audited) |
| :---: |
| 31 December |
| 2023 |
-------(Rupees in ‘000)-------- ------- （单位：千卢比） --------
24,000
24,000
22,206,43222,206,432
14,525,55614,525,556
"(Un-audited)
30 September
2024" "(Audited)
31 December
2023"
-------(Rupees in ‘000)--------
24,000 24,000
22,206,432 14,525,556| (Un-audited) <br> 30 September <br> 2024 | (Audited) <br> 31 December <br> 2023 |
| :---: | :---: |
| -------(Rupees in ‘000)-------- | |
| 24,000 | 24,000 |
| $22,206,432$ | $14,525,556$ |
absence of necessary conditions mentioned in section 99D; 不具备第 99D 条所述的必要条件；
lack of right of appeal to the tax payers; and 纳税人没有上诉权；以及
absence of machinery for declaration, assessment and collection. 缺乏申报、评估和征收机制。
Based on these grounds the Honorable High Court has suspended the operation of the SRO. Similar orders have also been passed by the High Courts of Sindh and Islamabad. Moreover, the subject SRO had to be ratified and approved by a functional National Assembly within a period of 90 days (already lapsed) from its issuance; therefore it has no legal effect. 基于这些理由，尊敬的高等法院暂停了《特别报告条例》的实施。信德省和伊斯兰堡高等法院也通过了类似的命令。此外，该《制裁条例》必须在发布后的 90 天内（已经失效）得到国民议会的批准和核准，因此不具有法律效力。
On the basis of the aforementioned factors and as per the advise of our learned legal counsel, the management is confident that these matters will ultimately be decided in favor of the Bank and the Bank may not be exposed to any additional tax liability in such matters. Accordingly, no provision has been recorded in these condensed interim financial statements. 基于上述因素，并根据本行博学的法律顾问的建议，管理层确信这些事项最终将作出对 本行有利的裁决，本行可能不会在这些事项上承担任何额外的税务责任。因此，本简明中期财务报表未记录任何拨备。
23.3.2 Claims against the Bank which are not acknowledged as debts amounted to Rs. 3.387 million (31 December 2023: Rs. 3.163 million). 23.3.2 未被确认为债务的对银行的债权为 338.7 万卢比（2023 年 12 月 31 日：316.3 万卢比）。
23.3.3 The Assistant Commissioner, Inland Revenue vide orders under section 182/140 of the Income Tax Ordinance, 2001 has levied penalties against staff of the Bank amounting to Rs. 30 million and Rs. 0.06 million. Currently, these matter are pending before Commissioner Inland Revenue (Appeals) subsequent to appeal filed by the staff. In case of any adverse decision in appeals, the Bank reserves the right of recourse on customers for re-imbursement. However, the management is confident that these matters will be ultimately decided in favor of the Bank and the Bank may not be exposed to any additional tax liability on these accounts. Accordingly, no provision has been recorded in these condensed interim financial statements. 23.3.3 税务局助理局长根据 2001 年《所得税条例》第 182/140 条发布命令，对本行员工处以 3 000 万卢比和 6 万卢比的罚款。目前，在工作人员提出上诉后，这些问题正等待税务局局长（上诉）处理。如果在上诉中出现任何不利的决定，本行保留向客户追偿的权利。不过，管理层相信，这些问题最终会作出有利于本行的裁决，本行可能不会因这些账目而承担任何额外的税务责任。因此，本简明中期财务报表未记录任何拨备。
23.3.4 A penalty of Rs. 50 million had been imposed by the Competition Commission of Pakistan (“the Commission”) on the Bank on account of uncompetitive behaviour and imposing uniform cost on cash withdrawal from ATM transactions dated June 28, 2012. The Bank along with other Banks had filed a constitutional petition before the Competition Appellate Tribunal which has set aside the order of the Commission. Against the said order of the Competition Appellate Tribunal, the Commission has filed an appeal before the Supreme Court of Pakistan, the hearing of which is currently pending. The management of the Bank is confident that the appeal will be decided in the favour of the Bank. Accordingly, no provision has been recorded in these condensed interim financial statements. 23.3.4 巴基斯坦竞争委员会（以下简称 "委员会"）于 2012 年 6 月 28 日对该银行处以 5000 万卢比的罚款，原因是其不具竞争性的行为以及对自动取款机提取现金交易征收统一费用。该银行与其他银行一起向竞争上诉法庭提交了宪法诉状，上诉法庭撤销了委员会的命令。针对竞争上诉法庭的上述命令，委员会已向巴基斯坦最高法院提起上诉，目前尚未开庭审理。银行管理层相信，上诉裁决将有利于银行。因此，本简明临时财务报表中未计入任何准备金。
23.3.5
Through the Finance Act, 2008 an amendment was made in the Employees Old Age Benefits Act, 1976 whereby the exemption available to banks and their employees was withdrawn by omission of clause (e) of Section 47 of the said Act and banks and their employees were made liable for contribution to Employee Old Age Benefit Institution. The Lahore High Court, subsequently, nullified the amendments made through the Finance Act, 2008. 通过 2008 年《财政法》，对 1976 年《雇员老年福利法》进行了修订，通过删除该法第 47 条（e）款，取消了银行及其雇员的豁免权，银行及其雇员有责任向雇员老年福利机构缴款。拉合尔高等法院随后宣布通过 2008 年《财政法》做出的修订无效。
Subsequently, several other banks also filed the Constitutional Petition before the Sindh High Court which decided the matter in favour of the banks. As a result of the decision of the Lahore High Court and Sindh High Court, the Bank stopped EOBI contribution w.e.f. February 2012. An appeal was filed by the EOBI in the Supreme Court of Pakistan which has been disposed of by the Honourable Court vide its order dated 10 November 2016 in favour of the Banks. However, EOBI has filed review Petition on 07 March 2019 before the Supreme Court of Pakistan which is currently pending. 随后，其他几家银行也向信德省高等法院提交了宪法诉状，该法院做出了有利于银行的裁决。根据拉合尔高等法院和信德省高等法院的裁决，银行自 2012 年 2 月起停止向 EOBI 缴款。EOBI 向巴基斯坦最高法院提起上诉，最高法院于 2016 年 11 月 10 日发布有利于银行的命令，驳回了 EOBI 的上诉。然而，EOBI 于 2019 年 3 月 7 日向巴基斯坦最高法院提交了复审请愿书，该请愿书目前仍悬而未决。
In case of any adverse decision by the Supreme Court of Pakistan, a contribution of Rs. 416.045 million (up to 31 December 2023: Rs. 364.834 million) will become payable by the Bank to the EOBI. The said amount of Rs. 416.045 million has not been provided in these financial statements as the Bank is confident that the case will be decided in the Bank’s favour. 如果巴基斯坦最高法院做出不利裁决，本行将向 EOBI 缴纳 4.16045 亿卢比（截至 2023 年 12 月 31 日：3.64834 亿卢比）。上述 4.16045 亿卢比未在本财务报表中计提，因为本行相信该案件的判决将对本行有利。
MARK-UP / RETURN / INTEREST EARNED 加价/回报/所得利息
Loans and advances 贷款和预付款
Investments 投资
Lendings to financial institutions 向金融机构贷款
Balances with banks 银行余额
Placement and call lendings 配售和通知借贷
25 MARK-UP / RETURN / INTEREST EXPENSED 25 加价/退货/利息支出
Deposits 存款
Borrowings 借款
Subordinated debt 次级债务
Cost of foreign currency swaps against 外币掉期成本
foreign currency deposits / borrowings 外币存款/借款
Finance cost lease liability 融资成本租赁负债
25.1 A corresponding income of the same amount is recognised in foreign exchange income. 25.1 相同金额的相应收入在外汇收入中确认。
26 FEE & COMMISSION INCOME 26 手续费和佣金收入
Branch banking customer fees 分行银行客户费用
Consumer finance related fees 消费金融相关费用
Debit card related fees 借记卡相关费用
Investment banking 投资银行
Credit related fees 信贷相关费用
Commission on trade 贸易委员会
Commission on guarantees 担保委员会
Commission on cash management 现金管理委员会
Commission on remittances including home remittances 包括回籍汇款在内的汇款佣金
Commission on bancassurance 银行保险委员会
Wealth management fee 财富管理费
Rebate income 回扣收入
Others 其他
GAIN / (LOSS) ON SECURITIES - NET 证券收益/（亏损）-净额
Realised gain / (loss) 已实现收益/（亏损）
Unrealised - measured at FVTPL 未实现 - 以 FVTPL 衡量
Unrealised - held for trading 未实现 - 为交易而持有
Unrealised - forward of government securities 未变现 - 远期政府证券
27.1 Realised gain / (loss) on 27.1 已实现收益/（亏损
Federal Government Securities 联邦政府证券
Shares 股份
Mutual funds 共同基金
27.2 Net gain on financial assets measured at FVPL: 27.2 按财务变现能力平价（FVPL）计量的金融资产净收益：
Designated upon initial recognition 初始确认时指定
Designated subsequent to adoption 通过后指定
Net gain on financial assets measured at FVOCl - Debt 以公平值计算的金融资产净收益l - 债务
(Un-audited) (Un-audited) 30 September 30 September (未审计） （未审计） 9 月 30 日 9 月 30 日
Note 2024 附注 2024
2023
-(Rupees in '000)- qquad\qquad -（单位：千卢比）- qquad\qquad
Gain on sale of property and equipment - net 出售财产和设备收益 - 净额
Gain on sale of non banking assets - net 出售非银行资产收益 - 净额
Gain on termination of leases 终止租赁收益
Rent on property 物业租金
Insurance claim recovered 追回保险索赔
Staff notice period and other recoveries 工作人员通知期和其他补偿
Liabilities no longer required written back 不再需要核销的负债
Gain on early settlement of ljarah financing 提前结清贷款的收益
OPERATING EXPENSES 运营费用
Total compensation expense 补偿费用总额
Property expense 财产支出
Rent & taxes 租金和税费
Insurance 保险
Utilities cost 水电费
Security (including guards) 安保（包括警卫）
Repair & maintenance (including janitorial charges) 维修和保养（包括清洁费）
Depreciation on non-banking assets acquired in satisfaction of claims Depreciation on right-of-use assets 为清偿债权而购置的非银行资产折旧 使用权资产折旧
Depreciation on owned assets 自有资产折旧
Information technology expenses 信息技术开支
Software maintenance 软件维护
Hardware maintenance 硬件维护
Depreciation on computer equipments 计算机设备折旧
Amortisation of intangibles 无形资产摊销
Network charges 网络费用
Others 其他
Other operating expenses 其他业务费用
Directors’ fees and allowances 董事酬金和津贴
Fees and allowances to Shariah Board 伊斯兰教法委员会的费用和津贴
Legal & professional charges 法律和专业费用
Outsourced services costs 外包服务费用
Travelling & conveyance 旅行和运输
NIFT clearing charges NIFT 清算收费
Depreciation 折旧
Training & development 培训与发展
Postage & courier charges 邮资和快递费
Communication 交流
Stationery & printing 文具和印刷
Marketing, advertisement & publicity 营销、广告和宣传
Donations 捐赠
Auditors’ Remuneration 审计员薪酬
Brokerage and commission 经纪人和佣金
Entertainment 娱乐
Fees and subscription 费用和订阅
Motor vehicles running expenses 汽车运行费用
Service charges 服务费
Insurance 保险
Repair & maintenance 维修和保养
Deposit protection insurance premium 29.2 存款保障保险费 29.2
Others 其他
(Un-audited) (未经审计）
(Un-audited)| (Un-audited) |
| :---: |
(未审计） 9 月 30 日 2024 年 9 月 30 日
(Un-audited)
30 September
30 September
2024
(Un-audited)
30 September
30 September
2024| (Un-audited) |
| :---: |
| 30 September |
| 30 September |
| 2024 |
2023
"(Un-audited)" "(Un-audited)
30 September
30 September
2024"
2023 | (Un-audited) | (Un-audited) <br> 30 September <br> 30 September <br> 2024 |
| ---: | ---: |
| 2023 | |
29.1 Total Cost for the period relating to outsourcing activites included in other operating activities and property expenses is Rs. 1,002.258 million (2023: Rs. 696.740 million) being paid to companies incorporated in Pakistan. 29.1 包括在其他业务活动和财产支出中的本期外包活动总成本为 10.02258 亿卢比（2023 年：6.9674 亿卢比），支付给在巴基斯坦注册成立的公司。
29.2 This represents the insurance premium paid to the State Bank of Pakistan’s Depositors Protection Corporation (DPC) during the quarter. The premium amount was worked out in accordance with the mechanism specified by DPC, based on eligible deposits position of the Bank as at 31 December 2023. 29.2 这是本季度向巴基斯坦国家银行储户保护公司（DPC）支付的保险费。保费金额是根据存款人保护公司规定的机制，按照截至 2023 年 12 月 31 日银行的合格存款状况计算得出的。
Current 当前
Deferred 推迟
TAXATION 税收
urrent 当前
WORKERS WELFARE FUND 工人福利基金
Workers Welfare Fund 工人福利基金
OTHER CHARGES 其他费用
Penalties imposed by State Bank of Pakistan (SBP) 巴基斯坦国家银行（SBP）实施的处罚
CREDIT LOSS ALLOWANCE & WRITE OFFS - NET 信贷损失备抵和注销-净额
Credit loss allowance against cash with treasury banks 财务银行现金信用损失备抵
Credit loss allowance against balance with other banks 其他银行存款余额的信贷损失备抵
Credit loss allowance against lending to financial institutions 对金融机构贷款的信贷损失备抵
Credit loss allowance for diminution in value of investments 投资价值缩减的信用损失备抵
Credit loss allowance against loans & advances 贷款和垫款的信贷损失备抵
Credit loss allowance against off-balance sheet obligations 资产负债表外债务信用损失备抵
Property and equipment written of 注销的财产和设备
此
(Un-audited) (未经审计）
(Un-audited) (未经审计）
For the quarter ended 截至以下日期的季度
For the nine months ended 截至以下日期的九个月
30 September 2024 2024 年 9 月 30 日
30 September 9 月 30 日20232023
30 September 2024 2024 年 9 月 30 日
30 September 2023 2023 年 9 月 30 日
(Un-audited) (Un-audited)
For the quarter ended For the nine months ended
30 September 2024 30 September 2023 30 September 2024 30 September 2023| (Un-audited) | | (Un-audited) | |
| :---: | :---: | :---: | :---: |
| For the quarter ended | | For the nine months ended | |
| 30 September 2024 | 30 September $2023$ | 30 September 2024 | 30 September 2023 |
34
BASIC / DILUTED EARNINGS PER SHARE 每股基本/摊薄收益
34.1 There were no convertible / dilutive potentail ordinary shares as at 30 September 2024 and 30 September 2023. 34.1 截至 2024 年 9 月 30 日和 2023 年 9 月 30 日，没有可转换/稀释性潜在普通股。
Note 备注
(Un-audited) (未经审计）
(Un-audited) (未经审计）
30 September 9 月 30 日
30 Septembe 2023 2023 年 9 月 30 日
2024
--------(Rupees in ‘000)------ -------- （单位：千卢比） ------
The Pakistan Credit Rating Agency (PACRA) has maintained the long term credit rating of ‘AA-’ (Double A Minus) and short term rating of ‘A1+’ (A One Plus) with Stable Outlook of the Bank through its notification dated 22 June 2024 [2023: long term ‘AA-’ (Double A Minus): short term ‘A1+’ (A One Plus)]. 巴基斯坦信用评级机构（PACRA）通过其 2024 年 6 月 22 日的通知，维持了该银行 "AA-"（双 A 减）的长期信用评级和 "A1+"（A One Plus）的短期评级，评级展望为稳定[2023 年：长期 "AA-"（双 A 减）：短期 "A1+"（A One Plus）]。
Furthermore, the Bank’s unsecured, subordinated, rated, listed perpetual and non-cumulative Term Finance Certificates of Rs 4,000 million have been assigned the rating of ‘A’ with Stable Outlook by PACRA through their notification dated 28 June 2024. 此外，印度中央银行通过其 2024 年 6 月 28 日的通知，将本行 40 亿卢比的无担保、次级、有评级、上市的永久和非累积定期融资券的评级定为 "A "级，评级展望为 "稳定"。
PACRA had also maintained the credit rating of the Bank’s unsecured, subordinated and listed Term Finance Certificates (TFC - 3) issue of Rs 4,000 million at ‘A+’ (Single A plus) with Stable Outlook through its notification dated 28 June 2024 [2023: ‘A+’ (Single A plus) with Stable Outlook]. PACRA 还通过其 2024 年 6 月 28 日的通知，将该银行发行的 40 亿卢比无担保、次级和上市定期融资券（TFC - 3）的信用评级维持在 "A+"（单 A plus），前景稳定[2023 年："A+"（单 A plus），前景稳定]。
37 FAIR VALUE MEASUREMENTS 37 公允价值计量
Fair value measurement defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value of quoted securities other than those classified as amortised cost / held to maturity, is based on quoted market price. Quoted debt securities classified as amortised cost / held to maturity are carried at cost. The fair value of unquoted equity securities, other than investments in associates and subsidiary, is determined on the basis of valuation methodologies which are best reflective of their business model. The fair value of unquoted debt securities, fixed term loans, other assets, other liabilities, fixed term deposits and borrowings cannot be calculated with sufficient reliability due to the absence of a current and active market for these assets and liabilities and reliable data regarding market rates for similar instruments. 公允价值计量将公允价值定义为市场参与者在计量日进行有序交易时出售资产所能获得的价 格或转让负债所能支付的价格。有价证券的公允价值以市场报价为基础，但分类为摊销成本/持有至到期的有价证券除外。分类为摊销成本/持有至到期的有价债务证券按成本入账。除对联营公司和子公司的投资外，无报价权益证券的公允价值根据最能反映其业务模式 的估值方法确定。无报价债务证券、定期贷款、其他资产、其他负债、定期存款和借款的公允价值无法以足够 可靠的方式计算，原因是这些资产和负债缺乏当前活跃的市场以及类似工具市场利率的可靠数 据。
In the opinion of the management, the fair value of the remaining financial assets and liabilities are not significantly different from their carrying values since these are either short-term in nature or, in the case of customer loans and deposits, are frequently repriced. 管理层认为，其余金融资产和负债的公允价值与其账面价值相差不大，因为这些资产 和负债要么是短期性质的，要么是经常重新定价的客户贷款和存款。
37.1 Fair value of financial instruments 37.1 金融工具的公允价值
The Bank measures fair values using the following fair value hierarchy that reflects the significance of the inputs used in making the measurements: 银行采用以下公允价值等级来衡量公允价值，以反映衡量时所用输入值的重要性：
Level 1: Fair value measurements using quoted prices (unadjusted) in active markets for identical assets or liabilities. 第一级：使用活跃市场中相同资产或负债的报价（未经调整）进行公允价值计量。
Level 2: Fair value measurements using inputs other than quoted prices included within Level 1 that are observable for the assets or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). 第 2 层：使用第 1 层所列报价以外的可直接（即价格）或间接（即源自价格）观察到的资产或负债输入值进行公允价值计量。
Level 3: Fair value measurements using input for the asset or liability that are not based on observable market data (i.e. unobservable inputs). 第三级：使用非基于可观察市场数据的资产或负债输入值（即不可观察输入值）进行公允价值计量。
The table below analyses financial instruments measured at the end of the reporting period by the level in the fair value hierarchy into which the fair value measurement is categorised: 下表按公允价值计量所划分的公允价值等级体系分析了报告期末计量的金融工具：
On Balance Sheet financial instruments 资产负债表上的金融工具
Financial assets - measured at fair value Investments 金融资产 - 按公允价值计量 投资
Federal Government Securities 联邦政府证券
Shares 股份
Non Government Debt Securities 非政府债务证券
Units of Mutual Fund 共同基金单位
Financial assets - disclosed but not measured at fair value Investments 金融资产--已披露但未按公允价值计量 投资
Federal Government Securities 联邦政府证券
Non Government Debt Securities 非政府债务证券
Off-Balance Sheet financial instruments - measured at fair value 资产负债表外金融工具 - 按公允价值计量
Forward Purchase of Foreign Exchange 外汇预购
Forward Sale of Foreign Exchange 远期售汇
On Balance Sheet financial instruments 资产负债表上的金融工具
Financial assets - measured at fair value Investments 金融资产 - 按公允价值计量 投资
Federal Government securities 联邦政府证券
Shares 股份
Non-Government debt securities 非政府债务证券
Units of mutual fund 共同基金单位
Financial assets - disclosed but not measured at fair value 金融资产--已披露但未按公允价值计量
Investments 投资
Federal Government securities - - 14,103,460 - 14,103,460 联邦政府证券 - - 14,103,460 - 14,103,460
Non-Government debt securities 非政府债务证券
Off-Balance Sheet financial instruments - measured at fair value 资产负债表外金融工具 - 按公允价值计量
Forward purchase of foreign exchange 外汇远期购买
-
81,975,44581,975,445
Forward Sale of Foreign Exchange 远期售汇
-
69,828,80969,828,809
Forward purchase of foreign exchange - 81,975,445
Forward Sale of Foreign Exchange - 69,828,809| Forward purchase of foreign exchange | - | $81,975,445$ |
| :--- | :--- | :--- |
| Forward Sale of Foreign Exchange | - | $69,828,809$ |
Non - Financial Assets 非金融资产
Land and Building (property and equipment & non-banking assets) 土地和建筑物（财产和设备及非银行资产）
The Bank’s policy is to recognise transfers into and out of the different fair value hierarchy levels at the date the event or change in circumstances that caused the transfer occurred. During the period, there was a transfer from level 2 to level 1 due to the listing of TPL REIT FUND - 1, and there were no other transfers between levels 1 and 2. 本行的政策是在导致转移的事件或情况变化发生之日确认不同公允价值等级之间的转入 和转出。在本期内，由于 TPL REIT FUND - 1 的上市，出现了从第 2 级向第 1 级的转移，第 1 级和第 2 级之间没有其他转移。
(a) Financial instruments in level 1 (a) 第 1 级金融工具
Financial instruments included in level 1 comprise of investments in listed ordinary shares and units of mutufal funds. 列入第一级的金融工具包括对上市普通股和信托基金单位的投资。
(b) Financial instruments in level 2 (b) 第 2 级金融工具
Financial instruments included in level 2 comprise of GoP ljarah Sukuks, Pakistan Investment bonds, Market Treasury bills, Corporate bonds, Term Finance, Sukuk certificates and units of mutual funds that are unlisted. 列入第二级的金融工具包括 GoP ljarah Sukuks、巴基斯坦投资债券、市场国库券、公司债券、定期融资、Sukuk 证书和未上市的共同基金单位。
(c) Financial instruments in level 3 (c) 第三级金融工具
Financial instruments included in level 3 comprise of Land and Building (property and equipment & non-banking assets) and unlisted securities 列入第三级的金融工具包括土地和建筑物（财产和设备及非银行资产）以及非上市证券
Valuation techniques and inputs used in determination of fair values 用于确定公允价值的估值技术和输入值
Item 项目
Valuation techniques and inputs used in determination of fair values 用于确定公允价值的估值技术和输入值
Fully paid-up ordinary shares 缴足股款的普通股
上市股本证券投资的公允价值根据证券交易所提供的收盘市场报价进行估值。
Fair values of investments in listed equity securities are valued on the basis of
closing quoted market prices available at the stock exchange.
Fair values of investments in listed equity securities are valued on the basis of
closing quoted market prices available at the stock exchange.| Fair values of investments in listed equity securities are valued on the basis of |
| :--- |
| closing quoted market prices available at the stock exchange. |
Fair values of Pakistan Investment Bonds and Treasury Bills are determined on the
basis of rates / prices sourced from Reuters.
Fair values of Pakistan Investment Bonds and Treasury Bills are determined on the
basis of rates / prices sourced from Reuters.| Fair values of Pakistan Investment Bonds and Treasury Bills are determined on the |
| :--- |
| basis of rates / prices sourced from Reuters. |
巴基斯坦政府 - ljarah Sukuks
Government of Pakistan
- ljarah Sukuks
Government of Pakistan
- ljarah Sukuks| Government of Pakistan |
| :--- |
| - ljarah Sukuks |
Fair values of GoP ljarah Sukuks are derived using the PKISRV rates announced by the
Financial Market Association (FMA) through Reuters. These rates denote an average of
quotes received from pre-defined / approved dealers / brokers.
Fair values of GoP ljarah Sukuks are derived using the PKISRV rates announced by the
Financial Market Association (FMA) through Reuters. These rates denote an average of
quotes received from pre-defined / approved dealers / brokers.| Fair values of GoP ljarah Sukuks are derived using the PKISRV rates announced by the |
| :--- |
| Financial Market Association (FMA) through Reuters. These rates denote an average of |
| quotes received from pre-defined / approved dealers / brokers. |
定期融资、债券和苏库克证书
Term Finance, Bonds and
Sukuk certificates
Term Finance, Bonds and
Sukuk certificates| Term Finance, Bonds and |
| :--- |
| Sukuk certificates |
Investments in debt securities (comprising term finance certificates, bonds, sukuk
certificates and any other security issued by a company or a body corporate for the
purpose of raising funds in the form of redeemable capital) are valued on the basis
of the rates announced by the Mutual Funds Association of Pakistan (MUFAP) in
accordance with the methodology prescribed by the Securities and Exchange
Commission of Pakistan. In the determination of the rates, MUFAP takes into
account the holding pattern of these securities and categorises them as traded,
thinly traded and non-traded securities.
Investments in debt securities (comprising term finance certificates, bonds, sukuk
certificates and any other security issued by a company or a body corporate for the
purpose of raising funds in the form of redeemable capital) are valued on the basis
of the rates announced by the Mutual Funds Association of Pakistan (MUFAP) in
accordance with the methodology prescribed by the Securities and Exchange
Commission of Pakistan. In the determination of the rates, MUFAP takes into
account the holding pattern of these securities and categorises them as traded,
thinly traded and non-traded securities.| Investments in debt securities (comprising term finance certificates, bonds, sukuk |
| :--- |
| certificates and any other security issued by a company or a body corporate for the |
| purpose of raising funds in the form of redeemable capital) are valued on the basis |
| of the rates announced by the Mutual Funds Association of Pakistan (MUFAP) in |
| accordance with the methodology prescribed by the Securities and Exchange |
| Commission of Pakistan. In the determination of the rates, MUFAP takes into |
| account the holding pattern of these securities and categorises them as traded, |
| thinly traded and non-traded securities. |
Units of mutual funds 共同基金单位
共同基金单位投资的公允价值根据每个营业日收盘时公布的资产净值确定。
Fair values of investments in units of mutual funds are determined based on their
net asset values as published at the close of each business day.
Fair values of investments in units of mutual funds are determined based on their
net asset values as published at the close of each business day.| Fair values of investments in units of mutual funds are determined based on their |
| :--- |
| net asset values as published at the close of each business day. |
土地与建筑物（财产与设备；非银行资产）
Land and Building (property and
equipment & non-banking assets)
Land and Building (property and
equipment & non-banking assets)| Land and Building (property and |
| :--- |
| equipment & non-banking assets) |
Land and buildings are revalued on a periodic basis using professional valuers. The
valuation is based on their assessment of the market value of the assets. The effect
of changes in the unobservable inputs used in the valuations cannot be determined
with reasonable certainty. Accordingly, a qualitative disclosure of sensitivity has not
been presented in these condensed interim financial statements.
Land and buildings are revalued on a periodic basis using professional valuers. The
valuation is based on their assessment of the market value of the assets. The effect
of changes in the unobservable inputs used in the valuations cannot be determined
with reasonable certainty. Accordingly, a qualitative disclosure of sensitivity has not
been presented in these condensed interim financial statements.| Land and buildings are revalued on a periodic basis using professional valuers. The |
| :--- |
| valuation is based on their assessment of the market value of the assets. The effect |
| of changes in the unobservable inputs used in the valuations cannot be determined |
| with reasonable certainty. Accordingly, a qualitative disclosure of sensitivity has not |
| been presented in these condensed interim financial statements. |
Item Valuation techniques and inputs used in determination of fair values
Fully paid-up ordinary shares "Fair values of investments in listed equity securities are valued on the basis of
closing quoted market prices available at the stock exchange."
"Pakistan Investment Bonds /
Market Treasury Bills" "Fair values of Pakistan Investment Bonds and Treasury Bills are determined on the
basis of rates / prices sourced from Reuters."
"Government of Pakistan
- ljarah Sukuks" "Fair values of GoP ljarah Sukuks are derived using the PKISRV rates announced by the
Financial Market Association (FMA) through Reuters. These rates denote an average of
quotes received from pre-defined / approved dealers / brokers."
"Term Finance, Bonds and
Sukuk certificates" "Investments in debt securities (comprising term finance certificates, bonds, sukuk
certificates and any other security issued by a company or a body corporate for the
purpose of raising funds in the form of redeemable capital) are valued on the basis
of the rates announced by the Mutual Funds Association of Pakistan (MUFAP) in
accordance with the methodology prescribed by the Securities and Exchange
Commission of Pakistan. In the determination of the rates, MUFAP takes into
account the holding pattern of these securities and categorises them as traded,
thinly traded and non-traded securities."
Units of mutual funds "Fair values of investments in units of mutual funds are determined based on their
net asset values as published at the close of each business day."
"Land and Building (property and
equipment & non-banking assets)" "Land and buildings are revalued on a periodic basis using professional valuers. The
valuation is based on their assessment of the market value of the assets. The effect
of changes in the unobservable inputs used in the valuations cannot be determined
with reasonable certainty. Accordingly, a qualitative disclosure of sensitivity has not
been presented in these condensed interim financial statements."| Item | Valuation techniques and inputs used in determination of fair values |
| :--- | :--- |
| Fully paid-up ordinary shares | Fair values of investments in listed equity securities are valued on the basis of <br> closing quoted market prices available at the stock exchange. |
| Pakistan Investment Bonds / <br> Market Treasury Bills | Fair values of Pakistan Investment Bonds and Treasury Bills are determined on the <br> basis of rates / prices sourced from Reuters. |
| Government of Pakistan <br> - ljarah Sukuks | Fair values of GoP ljarah Sukuks are derived using the PKISRV rates announced by the <br> Financial Market Association (FMA) through Reuters. These rates denote an average of <br> quotes received from pre-defined / approved dealers / brokers. |
| Term Finance, Bonds and <br> Sukuk certificates | Investments in debt securities (comprising term finance certificates, bonds, sukuk <br> certificates and any other security issued by a company or a body corporate for the <br> purpose of raising funds in the form of redeemable capital) are valued on the basis <br> of the rates announced by the Mutual Funds Association of Pakistan (MUFAP) in <br> accordance with the methodology prescribed by the Securities and Exchange <br> Commission of Pakistan. In the determination of the rates, MUFAP takes into <br> account the holding pattern of these securities and categorises them as traded, <br> thinly traded and non-traded securities. |
| Units of mutual funds | Fair values of investments in units of mutual funds are determined based on their <br> net asset values as published at the close of each business day. |
| Land and Building (property and <br> equipment & non-banking assets) | Land and buildings are revalued on a periodic basis using professional valuers. The <br> valuation is based on their assessment of the market value of the assets. The effect <br> of changes in the unobservable inputs used in the valuations cannot be determined <br> with reasonable certainty. Accordingly, a qualitative disclosure of sensitivity has not <br> been presented in these condensed interim financial statements. |
SEGMENT INFORMATION 分部信息
38.1 Segment details with respect to business activities 38.1 分部业务活动详情
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
零售银行
Retail
Banking
Retail
Banking| Retail |
| :---: |
| Banking |
Corporate 企业
Islamic 伊斯兰教
贸易和销售
Trading and
Sales
Trading and
Sales| Trading and |
| :---: |
| Sales |
Net mark-up / return / profit Inter segment revenue - net Non mark-up / return / interest income Total income 净加价/回报/利润 分部间收入-净额 非加价/回报/利息收入 总收入
Segment direct expenses 分部直接费用
Inter segment expense allocation 分部间费用分配
Total expenses 总支出
Credit loss allowance 信贷损失备抵
Profit before tax 税前利润
Balance sheet 资产负债表
Cash & bank balances 现金和银行余额
Investments 投资
Net inter segment lending 部门间借贷净额
Lendings to financial institutions 向金融机构贷款
Advances - performing - non-performing 预付款 - 履约 - 不履约
Others 其他
Total assets 总资产
Borrowings 借款
Subordinated debt 次级债务
Deposits & other accounts 存款和其他账户
Net inter segment borrowing 分部间借款净额
Others 其他
Total liabilities 负债总额
Equity 公平
Total equity & liabilities 权益与负债共计
Contingencies & commitments 意外开支和承付款
In respect of letter of credit / guarantees In respect of forward foreign exchange contracts 信用证/担保方面 远期外汇合同方面
In respect of forward lendings 关于远期贷款
In respect of fixed assets 关于固定资产
In respect of other Commitments 其他承付款
In respect of other contingencies 关于其他意外开支
Total 总计
Profit and loss 损益
Net mark-up / return / profit 净加价/回报/利润
Inter segment revenue - net 分部间收入-净额
Non mark-up / return / interest income 非加价/回报/利息收入
Total income 总收入
Segment direct expenses 分部直接费用
Inter segment expense allocation 分部间费用分配
Total expenses 总支出
Provision 规定
Profit before tax 税前利润
38.1.1 The operations of the Bank are currently based only in Pakistan, therefore, geographical segment is not relevant. 38.1.1 目前，银行的业务仅在巴基斯坦开展，因此，地域划分与此无关。
38.1.2 Segment Assets include inter segment lending, while inter segment borrowings forms part of Segment Liabilities, at gross level. Segment Wise Total Assets as well as Total Liabilities therefore appear higher by Rs. 525,843 million (December 2023: 503,433 million), when compared to Total Assets / Liabilities reported at Bank Level, where inter segment lending / borrowing stands eliminated. 38.1.2 分部资产包括分部间借贷，而分部间借贷构成分部总负债的一部分。因此，与银行层面报告的总资产/负债相比，分部明智总资产和总负债高出 5,258.43 亿卢比（2023 年 12 月：5,034.33 亿卢比），分部间借贷在银行层面被冲销。
RELATED PARTY TRANSACTIONS 关联方交易
The Bank has related party transactions with its related group companies, major shareholders, Staff retirement funds, directors and their close family members (including their associates) employee benefit plans and key management personnel. 本行与关联集团公司、主要股东、员工退休基金、董事及其近亲属（包括其关联人）、 员工福利计划和主要管理人员之间存在关联方交易。
The Bank enters into transactions with related parties in the ordinary course of business and on substantially the same terms as for comparable transactions with person of similar standing. Contributions to and accruals in respect of staff retirement benefits and other benefit plans are made in accordance with the actuarial valuations / terms of the contribution plan. Remuneration to the executives / officers is determined in accordance with the terms of their appointment. 本行在正常业务过程中与关联方进行交易，交易条款与与关联方进行类似交易的条 款基本相同。员工退休福利和其他福利计划的供款和应计费用根据精算估值/供款计划的条款进行。行政人员/高级职员的薪酬根据其任命条款确定。
During the period details of transactions with related parties during the year, other than those which have been disclosed elsewhere in these condensed interim financial statements are as follows: 除在本简明中期财务报表中披露的交易外，本年度与关联方的交易详情如下：
Particulars 详情
Statement of financial position 财务状况表
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
Other related
parties| Other related |
| :---: |
| parties |
主任
(a)
董事
(a)| 董事
| :---:|
| (a) |
Key
管理
personnel
(a)
钥匙
管理
人员
(a)| 关键
| :---:|
| 管理
| 人员
| (a) |
。
。
其他相关内容
派对
其他相关
缔约方
| :---:|
| 党派
Directors,(a) Key,management,personnel,(a) Other related,parties| Directors <br> (a) | Key <br> management <br> personnel <br> (a) | Other related <br> parties |
| :---: | :---: | :---: |
30 September 2024 (Un-audited)
"Directors,(a) Key,management,personnel,(a) Other related,parties"| 30 September 2024 (Un-audited) |
| :---: | :---: | :---: |
| Directors <br> (a) Key <br> management <br> personnel <br> (a) Other related <br> parties |
31 December 2023 (Audited) 2023 年 12 月 31 日（经审计）
Investments 投资
Opening balance 期初余额
Investment made during the period / year Investment redeemed / disposed during Closing balance 本期/本年度进行的投资 本期赎回/处置的投资 期末余额
Advances 预付款
Opening balance 期初余额
Addition during the period / year 期间/年度新增
Repaid during the period / year 本期/本年度偿还
Transfer in / (out) - net 转入/（转出）-净额
Closing balance 期末余额
Credit loss allowance held against advances 预付款的信贷损失备抵
Statement of financial position 财务状况表
Other assets 其他资产
Interest / mark-up accrued 应计利息/加价
E-banking settlement 电子银行结算
Deposits and other accounts 存款和其他账户
Opening balance 期初余额
Received during the period / year 期间/年度收到
Withdrawn during the period / year 本期/本年度撤销
Transfer in / (out) - net 转入/（转出）-净额
Closing balance 期末余额
Other liabilities 其他负债
Interest / mark-up payable 应付利息/加价
E-banking settlement 电子银行结算
Payable to staff retirement fund 应付工作人员退休基金
Contingencies and Commitments 或有事项和承付款
Letters of Credit 信用证
Credit loss allowance held against LC 信用证信用损失备抵
Particulars 详情
Profit and loss account 损益表
Income 收入
Mark-up / return / interest earned 加价/回报/赚取的利息
Fee and commission income 费用和佣金收入
Rental Income 租金收入
Net gain on sale of securities 出售证券净收益
Dividend income 股息收入
Expense 支出
Mark-up / return / interest paid 加价/回报/支付的利息
Directors’ fee and allowance 董事酬金和津贴
Compensation Expense 补偿支出
Rent expense 租金支出
ATM and ADC charges 自动取款机和自动付款机收费
Charge for defined benefit plan 固定福利计划费用
Contribution to defined contribution plan 向固定缴款计划缴款
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
including President and CEO 包括总裁兼首席执行官
(a) including their relatives (a) 包括其亲属
** Actual rent expense is disclosed as part of related party transactions. While accounting for branches / locations on lease for the purpose of financial statements, the bank applies the requirements of IFRS 16 - Leases. ** 实际租金支出作为关联方交易的一部分进行披露。在财务报表中对租赁分行/办公地点进行核算时，银行采用了《国际财务报告准则》第 16 条--租赁的要求。
(Un-audited) (未经审计）
(Audited) (已审计）
30 September 9 月 30 日
31 December 12 月 31 日
2024
2023
-0-------0------
(Un-audited) (Audited)
30 September 31 December
2024 2023
-0------ | (Un-audited) | (Audited) |
| :---: | :---: |
| 30 September | 31 December |
| 2024 | 2023 |
| $-0------$ | |
CAPITAL ADEQUACY, LEVERAGE RATIO & LIQUIDITY REQUIREMENTS 资本充足率、杠杆比率和流动性要求
(Rupees in ‘000)-------- (千卢比）--------
Minimum Capital Requirement (MCR): 最低资本要求 (MCR)：
Paid-up capital (net of losses) 实收资本（扣除损失）
Capital Adequacy Ratio (CAR): 资本充足率（CAR）：
Eligible Common Equity Tier 1 (CET 1) Capital 合格普通股一级资本 (CET 1)
Eligible Additional Tier 1 (ADT 1) Capital 合格的额外一级资本（ADT 1）
Total Eligible Tier 1 Capital 合格一级资本总额
Eligible Tier 2 Capital 合格的二级资本
Total Eligible Capital (Tier 1 + Tier 2) 合格资本总额（一级资本 + 二级资本）
Risk Weighted Assets (RWAs): 风险加权资产 (RWA)：
Credit Risk 信用风险
Market Risk 市场风险
Operational Risk 业务风险
Total 总计
11,024,63611,024,636
11,024,636 | $11,024,636$ | |
| ---: | ---: |
Common Equity Tier 1 Capital Adequacy ratio 普通股一级资本充足率
Tier 1 Capital Adequacy Ratio 一级资本充足率
Total Capital Adequacy Ratio 总资本充足率
---------(Percentage)------------
National minimum capital requirements prescribed by SBP 国家银行规定的国家最低资本要求
CET1 minimum ratio CET1 最低比率
40.1 As allowed under Annexure - B of Final Implementation Instructions issued by SBP via BPRD Circular Letter No. 7 of 2023 dated 13 April 2023, the Bank has opted to avail the benefit of transitional arrangement on initial adoption of IFRS 9 (Financial Instruments) and the related ECL provision impact on Opening Retained earnings while computing the CAR and LR. Had this benefit not been availed, the CET1 and LR of the Bank as of September 30, 2024 would have been lower by 33 bps and 8 bps respectively. 40.1 根据新加坡中央银行于 2023 年 4 月 13 日通过 BPRD 2023 年第 7 号通函发布的《最 终实施指令》附件 B 的规定，本行在计算资本充足率和资本负债表时，选择利用首次采 用《国际财务报告准则》第 9 号（金融工具）的过渡性安排的好处以及相关的 ECL 拨备对期初留存收益的影响。如果没有利用这一好处，本行截至 2024 年 9 月 30 日的 CET1 和 LR 将分别降低 33 个基点和 8 个基点。
Leverage Ratio (LR): 杠杆比率 (LR)：
Eligible Tier-1 Capital 合格的一级资本
Total Exposures 总风险
Leverage Ratio - percentage 杠杆比率 - 百分比
Liquidity Coverage Ratio (LCR): 流动性覆盖率 (LCR)：
Total High Quality Liquid Assets 优质流动资产总额
Total Net Cash Outflow 净现金流出总额
Liquidity Coverage Ratio - percentage 流动资金覆盖率 - 百分比
Net Stable Funding Ratio (NSFR): 净稳定资金比率（NSFR）：
Total Available Stable Funding 可用稳定资金总额
Total Required Stable Funding 所需稳定资金总额
40.2 The Bank follows the below mentioned approach for determining credit risk, market risk and operational risk exposures in the capital adequacy calculation: 40.2 在计算资本充足率时，本行采用下述方法确定信贷风险、市场风险和操作风险：
Risk Type 风险类型
Approach adopted by Bank 银行采用的方法
Credit Risk 信用风险
Standardized Approach 标准化方法
Market Risk 市场风险
Standardized Approach 标准化方法
Operational Risk 业务风险
Basic Indicator Approach 基本指标法
Risk Type Approach adopted by Bank
Credit Risk Standardized Approach
Market Risk Standardized Approach
Operational Risk Basic Indicator Approach| Risk Type | Approach adopted by Bank |
| :--- | :--- |
| Credit Risk | Standardized Approach |
| Market Risk | Standardized Approach |
| Operational Risk | Basic Indicator Approach |
ISLAMIC BANKING BUSINESS 伊斯兰银行业务
The Bank is operating with 62 Islamic Banking Branches (31 December 2023: 45) and 15 Islamic Banking Windows (31 December 2023: 15). The condesned interim statement of financial position and condensed interim profit and loss account of these branches and windows (including Islamic Banking Division) are as follows: 本行设有 62 家伊斯兰银行分行（2023 年 12 月 31 日：45 家）和 15 个伊斯兰银行窗口（2023 年 12 月 31 日：15 个）。这些分行和窗口（包括伊斯兰银行部）的简明中期财务状况表和简明中期损益表如下：
ASSETS 资产
Cash and balances with treasury banks 现金和财务银行余额
Balances with other banks 与其他银行的余额
Investments 投资
Islamic financing and related assets - net 伊斯兰融资及相关资产 - 净额
Property and equipment 财产和设备
Right-of-use assets 使用权资产
Due from head office 应收总部款项
Other assets 其他资产
Total Assets 总资产
LIABILITIES 负债
Bills payable 应付票据
Due to financial institutions 应付金融机构款项
Deposits and other accounts 存款和其他账户
Due to head office 应付总部款项
Lease liabilities 租赁负债
Other liabilities 其他负债
Total Liabilities 负债总额
NET ASSETS 净资产
REPRESENTED BY: 代表：
Islamic banking fund 伊斯兰银行基金
Surplus on revaluation of assets - net of tax 资产重估盈余--税后净额
Accumulated profit 累计利润
CONTINGENCIES AND COMMITMENTS 或有事项和承诺
Note 备注
(Un-audited) (未经审计）
(Audited) (已审计）
30 September 2024 2024 年 9 月 30 日
31 December 2023 2023 年 12 月 31 日
-------(Rupees in ‘000)------- ------- （单位：千卢比） -------
41.2 Islamic financing and related assets 41.2 伊斯兰融资和相关资产
ljarah
Murabaha 穆拉巴哈
Musharaka 穆沙拉卡
Diminishing Musharaka 减少穆沙拉卡
Bai Muajal
Istisna
Salam 萨拉姆
Other islamic modes 其他伊斯兰模式
Advances against islamic assets 伊斯兰资产预付款
Murabaha 穆拉巴哈
ljarah
Diminishing musharakah 不断减少的穆萨拉卡
Salam 萨拉姆
Istisna
Gross Islamic financing and related assets 伊斯兰融资及相关资产总额
Less: Credit loss allowance against Islamic financings 减去伊斯兰融资信贷损失备抵
Stage 1 第 1 阶段
Stage 2 第 2 阶段
Stage 3 第 3 阶段
Islamic financing and related assets - net of provision 伊斯兰融资及相关资产 - 扣除准备金
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
Opening balance 期初余额
Impact of adoption of IFRS 9 采用《国际财务报告准则》第 9 号的影响
Add: Islamic Banking profit for the period 加：本期伊斯兰银行业务利润
Less: Transferred / remitted to Head Office 减去转入/汇入总部
Closing balance 期末余额
41.6 CONTINGENCIES AND COMMITMENTS 41.6 意外开支和承付款
-Guarantees -保证
-Other contingent liabilities -其他或有负债
41.7 Profit / Return Earned of Financing, Investments and Placement 41.7 融资、投资和配售赚取的利润/回报
Financing 融资
Investments 投资
Placements 就业
41.8 Profit on Deposits and Other Dues Expensed 41.8 存款利润和其他费用支出
Deposits and other accounts 存款和其他账户
Due to financial institutions 应付金融机构款项
Others 其他
-------(Rupees in ‘000)------- ------- （单位：千卢比） -------
(Un-audited) (Un-audited) (未经审计） （未经审计）
30 September 30 September 2024 9 月 30 日 2024 年 9 月 30 日
2023
-------(Rupees in '000)------- ------- （单位：千卢比） -------
41.9 Deposits and other accounts include redeemable capital of Rs. 41,775.980 million (31 December 2023: Rs.37,592.144 million) and deposits on Qard basis of Rs. 11,157.618 million (31 December 2023: Rs. 5,425.905 million). Remunerative deposits which are on Mudaraba basis are considered as Redeemable capital and non-remunerative deposits are classified as being on Qard basis. 41.9 存款和其他账户包括 417.7598 亿卢比的可赎回资本（2023 年 12 月 31 日：375.92144 亿卢比）和 111.57618 亿卢比的 Qard 存款（2023 年 12 月 31 日：54.25905 亿卢比）。以 Mudaraba 为基础的有偿存款被视为可赎回资本，非有偿存款被归类为以 Qard 为基础的存款。
41.10
Pool Management 泳池管理
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
31 December 2023 (Audited) 2023 年 12 月 31 日（经审计）
普通泳池
Normal
Pool
Normal
Pool| Normal |
| :---: |
| Pool |
特殊泳池
Special
Pool
Special
Pool| Special |
| :---: |
| Pool |
Total 总计
普通泳池
Normal
Pool
Normal
Pool| Normal |
| :---: |
| Pool |
特殊泳池
Special
Pool
Special
Pool| Special |
| :---: |
| Pool |
Total 总计
30 September 2024 (Un-audited) 31 December 2023 (Audited)
"Normal
Pool" "Special
Pool" Total "Normal
Pool" "Special
Pool" Total| 30 September 2024 (Un-audited) | | | 31 December 2023 (Audited) | | |
| :---: | :---: | :---: | :---: | :---: | :---: |
| Normal <br> Pool | Special <br> Pool | Total | Normal <br> Pool | Special <br> Pool | Total |
Chemical and Pharmaceuticals 化工和制药
Agri, forestary, hunting, fishing 农业、林业、狩猎、渔业
Textile 纺织品
Sugar 糖
GOP Bai Muajjal / Jarah Sukuk
Automobile and transportation equipment Financial 汽车和运输设备 金融
Electronics and electrical appliances Production and transmission of energy Exports Imports 电子和电器 能源生产和传输 出口 进口
Wholesale & Retail Trade 批发和零售业
Construction 建筑
Food and allied 食品及相关
Services 服务
Individual 个人
Others 其他
Musharaka investments from the SBP under Islamic Export Refinance Scheme (IERS) are channelled towards the export sector of the economy and other financings as per SBP guidelines. 伊斯兰银行根据伊斯兰出口再融资计划（IERS）提供的 Musharaka 投资被用于经济的出口部门，并根据伊斯兰银行的指导方针进行其他融资。
41.11 Key features and risk and reward characteristics of all pools 41.11 所有资金池的主要特点及风险和回报特征
The ‘Mudaraba Pool’ for Local Currency caters to all Soneri Bank Limited - Islamic Banking depositors and provides profit / loss based on Mudaraba. 当地货币的 "Mudaraba Pool "面向所有 Soneri 银行有限公司--伊斯兰银行储户，并提供基于 Mudaraba 的利润/亏损。
The IERS Pool caters to the ‘Islamic Export Refinance’ requirements based on the guidelines issued by the SBP. IERS Pool 根据新加坡中央银行发布的指导方针，满足 "伊斯兰出口再融资 "的要求。
The risk characteristic of each pool mainly depends on the asset and liability profile of each pool. 每个资金池的风险特征主要取决于每个资金池的资产负债状况。
Jointly financed by the Bank and unrestricted investments / PLS deposit account holders 由银行和非受限投资/ PLS 存款账户持有人共同出资
This represents all earning assets of the Bank except those tagged to the Islamic Export Refinance Scheme. Major categories include: 这是银行的所有盈利资产，但伊斯兰出口再融资计划的资产除外。主要类别包括
Islamic financing and related assets 伊斯兰融资和相关资产
Investments 投资
Due from financial institutions 应收金融机构款项
Others 其他
Funded Income 资金收入
Expenses 开支
Gains / (loss) on sale of securities 出售证券收益/（亏损
Total 总计
-------------------- (Rupees in ‘000) ------------------- -------------------- （单位：千卢比） -------------------
3,044,045
-
-
3,044,045
4,457,002
-
-
4,457,002
126,249
-
-
126,249
-
(1,345)(1,345)
-
(1,345)(1,345)
7,627,296
(1,345)(1,345)
-
7,625,951
Funded Income Expenses Gains / (loss) on sale of securities Total
-------------------- (Rupees in ‘000) -------------------
3,044,045 - - 3,044,045
4,457,002 - - 4,457,002
126,249 - - 126,249
- (1,345) - (1,345)
7,627,296 (1,345) - 7,625,951| Funded Income | Expenses | Gains / (loss) on sale of securities | Total |
| :---: | :---: | :---: | :---: |
| -------------------- (Rupees in ‘000) ------------------- | | | |
| 3,044,045 | - | - | 3,044,045 |
| 4,457,002 | - | - | 4,457,002 |
| 126,249 | - | - | 126,249 |
| - | $(1,345)$ | - | $(1,345)$ |
| 7,627,296 | $(1,345)$ | - | 7,625,951 |
41.12 Incentive profits (Hiba) 41.12 奖励性利润（Hiba）
The Bank paid an aggregate amount of Rs. 216.938 million as incentive profits (Hiba), which includes Rs. 67.925 million for normal pool and Rs. 149.012 million for special pool during the period ended 30 September 2024. The following guidelines are approved by the Bank’s Sharia Advisor for determination of incentive profits (Hiba): 截至 2024 年 9 月 30 日，本行共支付了 2.16938 亿卢比的奖励利润（Hiba），其中包括 6,792.5 万卢比的正常池和 1.49012 亿卢比的特别池。以下是经银行伊斯兰教法顾问批准的用于确定奖励利润（Hiba）的准则：
Special weightage deposits in designated tiers / slabs in Mudaraba Pool shall be offered extra weightages outside the Mudaraba Pool, provided the specified parameters are met ; Mudaraba Pool 中指定层级/板块的特别加权存款应在 Mudaraba Pool 之外提供额外加权，前提是满足指定参数；
The deposit deal shall be at least of Rs 25 thousands ; 交易押金至少应为 2.5 万卢比；
In case a Term Deposit is pre-maturely encased, profit shall be paid at the expected rate of completed tenor; 如果定期存款提前兑现，则应按已完成期限的预期利率支付利润；
The payment of Hiba on deposits will be at the sole discretion of the Bank and could be decreased or / and removed any time during the tenure of the deposit, under intimation to the customer, if the customer fails to meet the prerequisites at any time during the tenure of the deposit and / or the profit rate no longer remains sustainable from Bank’s share; and 存款的 Hiba 支付将由银行全权决定，如果客户在存款期间未能满足先决条件，或/或从银行份额来看利润率不再可持续，则银行可在通知客户的情况下，在存款期内随时减少或/或取消存款的 Hiba 支付；以及
The Bank shall ensure that all the operational procedures and controls to the satisfaction of Shariah are in place. 银行应确保所有操作程序和控制措施均符合伊斯兰教法的要求。
41.13 Contractual maturities of mudaraba based deposit accounts 41.13 基于信托基金的存款账户的合同到期日
30 September 2024 (Un-audited) 2024 年 9 月 30 日（未经审计）
Particulars 详情
Total 总计
最多 1 个月
Upto
1 Month
Upto
1 Month| Upto |
| :--- |
| 1 Month |
1 至 3 个月
Over
1 to 3
Months
Over
1 to 3
Months| Over |
| :--- |
| 1 to 3 |
| Months |
3 至 6 个月以上
Over
3 to 6
Months
Over
3 to 6
Months| Over |
| :--- |
| 3 to 6 |
| Months |
Over 6 Months to 1 Year 6 个月以上至 1 年
1 至 2 年以上
Over
1 to 2
Years
Over
1 to 2
Years| Over |
| :--- |
| 1 to 2 |
| Years |
2 至 3 年以上
Over
2 to 3
Years
Over
2 to 3
Years| Over |
| :--- |
| 2 to 3 |
| Years |
3 至 5 年以上
Over
3 to 5
Years
Over
3 to 5
Years| Over |
| :--- |
| 3 to 5 |
| Years |
30 September 2024 (Un-audited)
Particulars Total "Upto
1 Month" "Over
1 to 3
Months" "Over
3 to 6
Months" Over 6 Months to 1 Year "Over
1 to 2
Years" "Over
2 to 3
Years" "Over
3 to 5
Years"| | 30 September 2024 (Un-audited) | | | | | | | |
| :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: |
| Particulars | Total | Upto <br> 1 Month | Over <br> 1 to 3 <br> Months | Over <br> 3 to 6 <br> Months | Over 6 Months to 1 Year | Over <br> 1 to 2 <br> Years | Over <br> 2 to 3 <br> Years | Over <br> 3 to 5 <br> Years |
(Rupees in '000) (单位：千卢比）
Fixed Deposits 定期存款
Savings Deposits 储蓄存款
Current Account 经常账户
Profit / (loss) distribution to depositor’s pool 存户资金池利润/（亏损）分配
General Remunerative Depositor's Pools 一般补偿性存款人资金池
Profit Sharing Ratio (Depositor: Mudarib) 利润分享率（存款人：Mudarib）
Profit rate return earned 利润率
通过 Hiba 转给存款人的 Mudarib 股份（单位：'000 卢比）
Mudarib
Share transferred to the Depositors through Hiba (Rs. in '000)
Mudarib
Share transferred to the Depositors through Hiba (Rs. in '000)| Mudarib |
| :--- |
| Share transferred to the Depositors through Hiba (Rs. in '000) |
Mudarib Share transferred to the Depositors through Hiba (Percentage)
Mudarib share Net of Hiba (Rs. in '000) Mudarib 股份 Hiba 净额（单位：千卢比）
Mudarib share Net of Hiba Percent Mudarib 份额 扣除 Hiba 百分比
Profit rate and weightage announcement period 利润率和权重公告期
Profit rate return distributed 分配的利润率回报
General Remunerative Depositor's Pools Profit Sharing Ratio (Depositor: Mudarib) Profit rate return earned "Mudarib
Share transferred to the Depositors through Hiba (Rs. in '000)" Mudarib Share transferred to the Depositors through Hiba (Percentage) Mudarib share Net of Hiba (Rs. in '000) Mudarib share Net of Hiba Percent Profit rate and weightage announcement period Profit rate return distributed| General Remunerative Depositor's Pools | Profit Sharing Ratio (Depositor: Mudarib) | Profit rate return earned | Mudarib <br> Share transferred to the Depositors through Hiba (Rs. in '000) | ```Mudarib Share transferred to the Depositors through Hiba (Percentage)``` | Mudarib share Net of Hiba (Rs. in '000) | Mudarib share Net of Hiba Percent | Profit rate and weightage announcement period | Profit rate return distributed |
| :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: | :---: |
Ratio of
weightage
of Bank
to SBP| Ratio of |
| :---: |
| weightage |
| of Bank |
| to SBP |
分给 SBP 的利润（单位：千卢比）
Share of
profit to
SBP
(Rupees
in '000)
Share of
profit to
SBP
(Rupees
in '000)| Share of |
| :---: |
| profit to |
| SBP |
| (Rupees |
| in '000) |
HIBA （单位：千卢比）
HIBA
(Rupees
in '000)
HIBA
(Rupees
in '000)| HIBA |
| :---: |
| (Rupees |
| in '000) |
利润率和权重公告期
Profit rate and
weightage
announcement
period
Profit rate and
weightage
announcement
period| Profit rate and |
| :---: |
| weightage |
| announcement |
| period |
国家银行获得的利润率回报
Profit rate
return earned
by SBP
Profit rate
return earned
by SBP| Profit rate |
| :---: |
| return earned |
| by SBP |
IERS Musharaka Pool "Ratio of
weightage
of Bank
to SBP" "Share of
profit to
SBP
(Rupees
in '000)" "HIBA
(Rupees
in '000)" "Profit rate and
weightage
announcement
period" "Profit rate
return earned
by SBP"| IERS Musharaka Pool | Ratio of <br> weightage <br> of Bank <br> to SBP | Share of <br> profit to <br> SBP <br> (Rupees <br> in '000) | HIBA <br> (Rupees <br> in '000) | Profit rate and <br> weightage <br> announcement <br> period | Profit rate <br> return earned <br> by SBP |
| :---: | :---: | :---: | :---: | :---: | :---: |
Musharaka Pool SBP’s Islamic Musharaka Pool SBP 伊斯兰银行
Parameters used for allocation of profit, charging expenses and provisions, etc. along with a brief description of their major components: 用于分配利润、收取费用和准备金等的参数及其主要组成部分的简要说明：
Income generated from relevant assets, calculated at the end of each month is first set aside for the Musharaka pool arrangement between the Bank and the State Bank of Pakistan. It is then allocated between the participants of the pool as per the agreed weightages and rates. 每月月底计算的相关资产收入首先用于银行与巴基斯坦国家银行之间的 Musharaka 资金池安排。然后，按照商定的权重和费率在资金池参与者之间进行分配。
The Mudaraba Pool profit is divided between the Bank and depositors in the ratio of Bank’s average equity (pertaining to Islamic banking branches) and average depositors balances commingled in each pool on a pro-rata basis. The depositors’ share of profit is allocated amongst them on the basis of weightages declared before start of each month, after deduction of a mudarib fee. During the period ended 30 September 2024, the Bank charged 10.62% (2023: 10.86%) of the profit as Mudarib fee. These weightages are declared by the Bank in compliance with the requirements of the SBP and Shariah. Mudaraba 资金池利润在银行和储户之间按照银行平均股本（与伊斯兰银行分行有关）和每个资金池中混合的储户平均余额的比例按比例分配。存款人的利润份额根据每月开始前宣布的权重进行分配，但须扣除 mudarib 费用。截至 2024 年 9 月 30 日期间，本行收取利润的 10.62%（2023 年：10.86%）作为 Mudarib 费用。这些权重由本行根据新加坡中央银行和伊斯兰教法的要求宣布。
The allocation (of income and expenses to different pools) is made on a pre-defined basis and accounting principles / standards. Provisions against any non-performing assets of the pool are not passed on to the pool. 将收入和支出分配到不同的资金池）是根据预先确定的基础和会计原则/标准进行的。资金池的任何不良资产准备金都不会转入资金池。
41.14 Allocation of Income and Expenses to Depositors’ Pools 41.14 存户资金池的收入和支出分配
a) Following are material items of revenues, expenses, gains and losses a) 以下是重要的收入、支出和损益项目
(Un-audited) (Un-audited) (未经审计） （未经审计）
30 September 30 September 2024 9 月 30 日 2024 年 9 月 30 日
2023
-------(Rupees in '000)------- ------- （单位：千卢比） -------
Profit / return earned on financings, investments and placements 融资、投资和配售获得的利润/回报
Directly related costs attributable to pool 可归于现金池的直接相关费用
As a result of change in forms for the preparation of condensed interim financial information issued by SBP as referred in note 4.1 and for better presentation, corresponding figures have been rearranged as follows: 如附注 4.1 所述，由于国家银行发布的简明中期财务信息的编制格式发生了变化，为 了更好地列报，相应数字重新排列如下：
(Audited) (已审计）31 December 2023 2023 年 12 月 31 日
Transfer from 转自
Property and equipment Other liabilities 财产和设备 其他负债
Transfer to 转至
Right-of-use assets 使用权资产
Lease liabilities 租赁负债
(Rupees in '000) (单位：千卢比）
Figures have been rounded off to the nearest thousand rupees unless otherwise stated. 除非另有说明，数字已四舍五入到千卢比。
DATE OF AUTHORISATION FOR ISSUE 授权发行日期
These condensed interim financial statements were authorised for issue on 16 October 2024 by the Board of Directors of the Bank. 本简明中期财务报表于 2024 年 10 月 16 日经银行董事会授权发布。
Tel. No: (074) 4058211-13 电话电话：(074) 4058211-13
368. State Life Building Br., Larkana Tel. No: (074) 4040612 368.State Life Building Br.电话：(074) 4040612
369. Panjhatti Branch 369.潘杰哈提分部
Tel. No: (053) 7400250-2 电话电话：(053) 7400250-2
453. New Metro City Br., Disttt. Gujrat Tel. No: 0310-2282646-7 453.New Metro City Br.Gujrat Tel.电话：0310-2282646-7
454. Kotla Arab Ali Khan, Distt. Gujrat 454 Kotla Arab Ali Khan, Distt.古吉拉特
العوا 阿拉瓦
IMF EFF اتعكرواراراكيا- 国际货币基金组织 EFF 等
ت IMF EFF 2 基金组织 EFF 2
كنة
