पोखरा फाइनान्स लिमिटेडको चौथो त्रैमासिक अपरिष्कृत वित्तीय विवरणPokhara Finance Limited: Q4 Unaudited Financial Statements

Interim Financial Statements

As on Quarter Ended Asadh 2083

Condensed Statement of Financial Position

Particulars This Quarter Ending Immediate Previous Ending
Assets
Cash and cash equivalent	772,907,659	1,005,162,738
Due from Nepal Rastra Bank	1,610,147,812	674,005,708
Placement with Bank and Financial Institutions	-	-
Derivative financial instruments	-	-
Other trading assets	-	-
Loan and advances to B/FIs	85,122,034	14,773,739
Loans and advances to customers	5,936,870,411	4,990,012,435
Investment securities	2,136,725,382	201,535,723
Current tax assets	90,300,230	52,847,033
Investment in susidiaries	-	-
Investment in associates	-	-
Investment property	671,233,766	481,667,312
Property and equipment	381,420,980	162,866,073
Goodwill and Intangible assets	4,241,366	1,322,162
Deferred tax assets	326,653,116	347,779,218
Other assets	64,096,581	125,242,355
Total Assets	12,079,719,336	8,057,214,496
Liabilities
Due to Bank and Financial Instituions	49,215,914	25,211,921
Due to Nepal Rastra Bank	-	-
Derivative financial instruments	-	-
Deposits from customers	10,433,044,005	7,129,270,596

Borrowing - 92,953,461

Current Tax Liabilities	-	-
Provisions	-	-
Deferred tax liabilities	-	-
Other liabilities	266,329,716	190,592,950
Debt securities issued	-	-
Subordinated Liabilities	-	-
Total Liabilities	10,748,589,635	7,438,028,927
Equity
Share capital	1,901,468,005	1,082,556,605
Share premium	19,703,286	-
Retained earnings	(1,830,098,373)	(1,489,146,434)
Reserves	1,240,056,783	1,025,775,398
Total equity attributable to equity holders	1,331,129,701	619,185,569
Non-controlling interest	-	-
Total equity	1,331,129,701	619,185,569
Total Liabilities and equity	12,079,719,336	8,057,214,496

Statement of Distributable Profit or Loss

Particulars Current Year Upto this Qtr YTD Correspondng Qtr YTD

Net profit or (loss)as per statement of profit or loss	254,299,521	157,572,556
Appropriations:
a.General reserve	(50,859,904)	(31,514,511)
b.Foreign exchange fluctuation fund	-	-
c.Capital redemption reserve	-	-
d.Corporate social responsibility fund	(1,821,146)	(1,482,721)
e.Employee' training fund	(144,683)	(1,183,082)
f. Others	-	(17,011,796)
Profit or (loss) before regulatory adjustment	201,473,788	106,380,446
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)	38,825,847	56,084,132
b. Short loan loss provision in accounts (-)/reversal (+)	-	-
c. Short provision for possible losses on investment (-)/reversal (+)	-	-
d. Short loan loss provision on Non Banking Assets (-)/reversal (+)	(11,436,352)	(199,262,927)
e. Deferred tax assets recognised (-)/ reversal (+)	98,779,016	76,663,540
f. Goodwill recognised (-)/ impairment of Goodwill (+)	-	-
g. Bargain purchase gain recognised (-)/resersal (+)	-	-
h. Acturial loss recognised (-)/reversal (+)	-	(856,037)
i. Other (+/-) (Fair Value gain/(Loss))	-	-
Net profit for the quarter end Asadh 2083	327,642,299	39,009,154
Opening Retained Earning as on Shrawan 1 2082	(1,489,146,434)	(1,528,155,588)
Adjustment (+/-) Transfer from Merger of SFCL	(668,594,238)	-
Distribution:
Bonus shares issued	-	-
Cash Dividend Paid	-	-
Total Distributable profit or (loss) as on Qtr end date	(1,830,098,373)	(1,489,146,434)

1. This figures are subject to change as per the direction of the Regulator/External Auditor.

2. The above financial have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) as issued by the Nepal Accounting Standard Board.

3. Previous year figures have been regrouped, rearranged and reclassified wherever necessary for fair presentation.

4. Loans and advances are presented along with accrued interest and staff loans net of impairment charges.

5. Investment in securities have been marked to market using NFRS 13 Input value and have been measured at fair value through other comprehensive income.

6. The finance has recognized impairment on credit exposures as the HIGHER of total ECL calculated as per NFRS 9 and existing regulatory provisions as mentioned in Unified NRB Directives no 02.

7. The figures of SFCL upto 25th Ashad 2083 has been transfer to respective reserves.

8. Comparative figures includes Financials of PFL as on Ashad End 2082.