CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR

ENDED 31 DECEMBER 2017

IDFINANCE KAZAKHSTAN 2017

USD'000
Revenue 39 678
Provision and write-off expenses -10 218
Forgiveness Expense -1 160
Cession expense -13 858
Net income 14 442
Operating expenses -3 791
Administrative expenses -1 980
DD&A IA -
Operating income 8 671
Interest income -
Interest expense -739
Net loss/gain from foreign exchange -94
Other income 20
Other expense -41
unwiding effect -
Profit (loss) before income tax 7 817
Income tax expense -2 237
Profit (loss) for the year 5 580
Other comprehensive income, net of income tax -
Items that are or may be reclassified subsequently to profit or loss: -
Revaluation reserve for available-for-sale financial assets: -
- Net change in fair value -
- Net change in fair value transferred to profit or loss -
Exchange differences on translation -
Total items that are or may be reclassified subsequently to profit or loss -
Items that will not be reclassified to profit or loss: -
Revaluation of buildings -
Total items that will not reclassified to profit or loss -
Other comprehensive income for the year, net of income tax -
Total comprehensive income for the year 5 580
-
Profit (loss) attributable to: -
..- Equity holders of the Component/Group -
- Non-controlling interests -
-
Total comprehensive income attributable to: -
..- Equity holders of the Component/Group -
- Non-controlling interests -
Total comprehensive income for the year 5 580
 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2017

IDFINANCE KAZAKHSTAN 31.12.2017

USD'000
ASSETS
Cash and cash equivalents 906
Financial instruments at fair value through profit or loss -
- Held by the Company -
- Pledged under sale and repurchase agreements -
Available-for-sale financial assets -
- Held by the Company -
- Pledged under sale and repurchase agreements -
Loans to customers 12 430
Loans to related parties* -
Held-to-maturity investments -
Assets held for sale -
Current tax asset -
Investment property -
Investments in subsidiaries -
Other investments -
Property, plant and equipment 37
Intangible assets 2
Deferred tax assets 14
Other assets 515
Total assets 13 903
LIABILITIES
Financial instruments at fair value through profit or loss -
Loans and borrowings 4 129
Certificates of deposit and promissory notes -
Current tax liability 918
Deferred tax liabilities 1
Employee benefits -
Provisions 51
Other liabilities 2 156
Total liabilities 7 254
EQUITY
Share capital 975
Share premium -
Revaluation surplus for buildings -
Share-based compensation -
Foreign currency translation reserve -
Retained earnings (accumulated losses) 5 674
Total equity attributable to equity holders of the Comonent/Group 6 649
Non-controlling interests -
Total equity 6 649
Total liabilities and equity 13 903