Consolidated statement of profit or loss For the year ended 31 December Note 2019 AED'000 2018 AED'000 28 29 24,368,947 (11,594,145) 21,840,614 (8,810,445) Interest income Interest expense 12,774,802 13,030, 169 Net interest income 4,730,688 (1,561,259) 4,879,988 (1,487,616) Fee and commission income Fee and commission expense 30 3,169,429 3,392,372 Net fee and commission Income Net foreign exchange gain Net gain on investments and derivatives Other operating income Operating income 31 32 33 2,600,978 1,506,277 197,571 2,042,480 826,225 154,496 20,249,057 19,445,742 34 (5,498,991) (5,328,555) 14,750,066 14,117,187 General, administration and other operating expense Profit before net impairment charge and taxation Net impairment charge 35 (1,842,980) (1.725,794) 12,907,086 12,391,393 Profit before taxation 36 (314,463) (325,004) Overseas income tax expense 12,592,623 12,066,389 Profit for the year Profit attributable to: Shareholders of the Bank Non-controlling interests 12,520,203 72,420 12,010,820 55,569 12,592,623 12,066,389 42 1.10 1.06 Basic earnings per share (AED) Diluted earnings per share (AED) 42 1.10 1.06 The notes 1 to 46 are an integral part of these consolidated financial statements. The independent auditors' report on audit of consolidated financial statements is set out on pages 2 to 9 Consolidated statement of financial position As at 31 December Assets Note 2019 AED'000 2018 AED'000 Cash and balances with central banks Investments at fair value through profit or loss Due from banks and financial institutions Reverse repurchase agreements Derivative financial instruments Loans and advances Non-trading Investments Investment properties Property and equipment Intangibles Other assets Total assets Liabilities 8 9 10 11 40 12 13 14 15 16 17 169,702,008 20,099,181 17,026,502 24,678,375 15,917,321 407,903,028 114,644,422 7,956,854 4,618,986 19,498,087 19,923,251 182,908,727 14,620,910 19,176,092 19,033,451 13,084,192 352,966,420 90,433,574 7,388,493 3,991,215 19,699,711 20,583,602 821,968,015 743,886,387 18 20 40 21 22 23 24 XUNN&86 36,007,875 38,821,848 21,236,955 19,228,541 519,161,857 55,751,819 381,305 23,340,779 40,266,535 34,769,685 18,144,105 15,219,464 465,237,066 42,268,173 401,979 25,606,380 713,930,979 641,913,387 Due to banks and financial institutions Repurchase agreements Commercial paper Derivative financial instruments Customer accounts and other deposits Term borrowings Subordinated notes Other liabilities Total liabilities Equity Share capital Share premium Treasury shares Statutory and special reserves Other reserves Tier 1 capital notes Share option scheme Retained earnings Total equity attributable to shareholders of the Bank Non-controlling interest 25 25 26 27 10,920,000 53,434,461 (18,864) 10,920,000 2,474,032 10,754,750 249,816 18,872,367 10,897,545 53,188,043 125,530) 9,483,238 (37,477) 10,754,750 266,841 17,083,868 107,606,562 430,474 101,611,278 361,722 Total Equity 108,037,036 101,973,000 Total liabilities and equity 821.968,015 743,886,387 2 of Use Balance Sheet an income statement of the FAB for the year 2019 to answer Questions 6-18 6. Using the information from income statement and balance sheet of FAB, what will be its ROE? 7. Using the information from income statement and balance sheet of FAB, calculate RoA. 8. Using the information from income statement and balance sheet of FAB, what will be the equity multiplier for FAB? 9. Using the information from income statement and balance sheet of FAB, calculate net interest margin for FAB. 10. Using the information from income statement and balance sheet of FAB, what will be the earning base for FAB? 11. Using the information from income statement and balance sheet of FAB, what will be the burden for FAB? 12. Using the information from income statement and balance sheet of FAB, calculate efficiency ratio for FAB. 13. Using the information from income statement and balance sheet of FAB, what will be total revenue for FAB? 14. Using the information from income statement and balance sheet of FAB, asset utilization ratio of for FAB. 15. Using the information from income statement and balance sheet of FAB, expense ratio for FAB. 16. Using the information from income statement and balance sheet of FAB, what will be interest expense ratio for FAB? 17. Using the information from income statement and balance sheet of FAB, what will be noninterest expense ratio for FAB? 18. Using the information from income statement and balance sheet of FAB, what will be PLL ratio for FAB