Interim Financial Statements as at 30 September 2017

Interim Balance Sheet
As at 30 September 2017

	30 September 2017 US$ (Audited)	31 December 2016 US$ (Audited)
ASSETS
Cash on hand	49,711,505	32,876,496
Balances with the National Bank of Cambodia	134,493,750	212,512,999
Balances with other banks	50,312,678	46,743,874
Loans to customers	727,700,768	599,550,758
Other assets	16,664,565	8,219,292
Goodwill	17,380,030	17,380,030
Property and equipment	7,749,604	7,208,738
Intangible assets	1,065,498	1,466,861
Other investment	50,000	50,000
Deferred tax assets	2,761,004	2,697,590
TOTAL ASSETS	1,007,889,402	928,706,638
LIABILITIES AND SHAREHOLDERS' EQUITY
LIABILITIES
Deposits from customers and other financial institutions	624,113,373	583,220,998
Borrowings	197,036,360	170,721,348
Subordinated debts	15,000,000	16,313,217
Provident fund	9,524,979	7,645,507
Current income tax liabilities	2,895,459	2,783,651
Other liabilities	11,252,626	12,428,549
Total Liabilities	859,822,797	793,113,270
SHAREHOLDERS' EQUITY
Share capital	120,000,000	120,000,000
Retained earnings	28,066,605	15,593,368
Total Shareholders’ equity	148,066,605	135,593,368
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,007,889,402	928,706,638

Interim Income Statement

For the period from 01 January to 30 September 2017

	1 January to 30 September 2017 US$ (Audited)	1 January to 30 September 2016 US$ (Unaudited)
Operating Income
Interest income	85,505,510	74,697,946
Interest expense	(37,695,080)	(31,177,114)
Net interest income	47,810,430	43,520,832
Net fees and commissions	3,649,875	678,271
Other income	426,029	295,834
Total operating profit	51,886,334	44,494,937
Allowance for bad and doubtful loans	(3,212,690)	(5,553,226)
Other operating expenses	(32,563,090)	(30,295,058)
Profit before income tax	16,110,554	8,646,653
Income tax expense	(3,637,317)	(2,191,631)
Net profit for the period	12,473,237	6,455,022

Note: These interim financial statements for the period from 1 January 2017 to 30 September 2017 are audited by KPMG Cambodia Ltd.