IFRS Financial Statements definition

IFRS Financial Statements means the audited financial statements of Sberbank for the financial years ended 31 December 2012 and 31 December 2011, in each case prepared in accordance with IFRS.

IFRS Financial Statements means the most recent audited financial statements of the Borrower prepared in accordance with IFRS or unaudited reviewed financial statements of the Borrower prepared in accordance with IFRS, in each case consistently applied.

IFRS Financial Statements has the meaning set forth in Section 5.05(d)(ii).

Examples of IFRS Financial Statements in a sentence

• Please refer to Note 3 (Significant accounting policies), Note 5 (Financial risk management) and Note 35 (Financial instruments) in the IFRS Financial Statements.

• In addition to the IFRS Financial Statements, the Group has decided to present Alternative Performance Indicators (API) based on a specific API reporting.

• They do not include all of the information required for a complete set of IFRS Financial Statements however, accounting policies and selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Company’s financial position and performance since the last annual Financial Statements.

• Please refer to Note 38 ‘Commitments’ in the IFRS Financial Statements of the 2018 annual report.

• Please refer to Note 38 ‘Commitments’ in the IFRS Financial Statements of the 2019 annual report.

• The allowances for possible loan losses in the IFRS Financial Statements are also determined on the basis of existing economic and political conditions.

• These condensed consolidated interim financial statements do not include all of the information required for a complete set of IFRS Financial Statements.

• Please refer to Note 9 in the Appendix to the IFRS Financial Statements appearing in section 20.2.1 of this Registration Document.

• The Pantheon IFRS Financial Statements shall (a) be accompanied by an unqualified opinion of an independent public accounting firm reasonably acceptable to GM and qualified to practice before the HKSE and (b) comply as to form in all material respects with applicable accounting requirements and the HKSE Listing Rules.

• The Pantheon IFRS Financial Statements shall not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances under which they were made, not misleading.

More Definitions of IFRS Financial Statements

IFRS Financial Statements means the audited Financial Statements of the Company prepared in accordance with IFRS as promulgated by the International Accounting Standards Board for the last 3 (three) financial years ending on March 31, 2018.

IFRS Financial Statements means the most recent audited financial statements of the Group prepared in accordance with IFRS or unaudited reviewed financial statements of the Group prepared in accordance with IFRS, as applicable.

IFRS Financial Statements has the meaning given to such term in ‎Section 9.04(e).

IFRS Financial Statements has the meaning set forth in Section 5.05(d)(ii). “Indebtedness” means, without duplication and with respect to any Person, such Person together with its Subsidiaries, the aggregate of both the current and long term portions of: (a) the principal, accrued and unpaid interest, prepayment premiums or penalties (if any) in respect of (i) indebtedness for borrowed money, whether current, short-term or long-term and whether secured or unsecured, and (ii) indebtedness evidenced by notes, debentures, bonds or other similar instruments for the payment; (b) all obligations for the deferred purchase price of property or services, under conditional sales contracts, any title retention agreement or under any asset or equity purchase agreement; (c) all reimbursement obligations of such Person on any letter of credit or banker’s acceptance; (d) all obligations of the type referred to in clauses (a) through (c) for the payment of which such Person is liable as borrower, obligor, guarantor, or surety, including guarantees of such obligations (including under any “keep well” or similar arrangement), or such obligations that are secured by any Encumbrance upon any property or asset owned by such Person; (e) all amounts borrowed under any revolving credit card accounts; (f) any off balance sheet financing (but excluding all leases properly recorded under IFRS as operating leases); (g) the net cost of unwinding or terminating any interest rate, currency or other hedging agreements;

IFRS Financial Statements means the Target Group Companies’ consolidated financial statements prepared in accordance with IFRS and audited by KPMG for the financial years ended 31 December 2015-2017, comprising the (i) consolidated statement of profit or loss and other comprehensive income, (ii) consolidated balance sheet, (iii) consolidated cash flow statement and (iv) notes to the financial statements.

IFRS Financial Statements. ’ means the audited consolidated and non-consolidated financial statements of the Borrower for the financial years ended 31 December 2005 and 31 December 2006, prepared in accordance with IFRS;