Contents Inhoudsopgave Voorwoord Bestuursverslag Corporate governance Consolidated Financial Statements Company Financial Statements Pillar 3 General information 170 Consolidated statement of financial position 171 Consolidated statement of income 172 Consolidated statement of comprehensive income 173 Consolidated statement of changes in equity 174 Consolidated statement of cash flows 175 Notes to the consolidated financial statements 176 1 Corporate information 176 2 Accounting policies 176 3 Solvency and capital management 192 4 Risk exposure on financial instruments 193 5 Business segments 211 6 Cash and balances at central banks 217 7 Loans and advances to banks 217 8 Financial assets held for trading 217 9 Financial assets designated at fair value 218 10 Derivatives 218 11 Loans and advances to customers 221 12 Available-for-sale financial assets 222 13 Investments in associates and joint ventures 222 14 Goodwill and other intangible assets 224 15 Property and equipment 225 16 Investment properties 225 17 Other assets 225 18 Non-current assets held for sale 226 19 Deposits from banks 226 20 Deposits from customers 226 21 Debt securities in issue 226 22 Financial liabilities held fortrading 227 23 Financial liabilities designated at fair value 227 24 Other liabilities 227 25 Provisions 227 26 Deferred taxes 228 27 Employee benefits 229 28 Subordinated liabilities 230 29 Contingent liabilities 230 30 Reserves and retained earnings 231 31 Rabobank Certificates 232 32 Capital Securities and Trust Preferred Securities III to IV 232 33 Other non-controlling interests 234 34 Net interest income 235 35 Net fee and commission income 235 36 Income from investments in associates and joint ventures 235 37 Gains/ (losses) on financial assets and liabilities at fair value through profit or loss 235 38 Other net operating income 236 39 Staff costs 236 40 Other administrative expenses 237 41 Depreciation 237 42 Loan impairment charges 238 43 Regulatory levies 238 44 Taxes 238 45 Transactions with related parties 238 46 Costs of external auditor 239 47 Remuneration of the Supervisory Board and the Executive Board 239 48 Main subsidiaries 241 49 Transfer of financial assets and financial assets provided as collateral 242 50 Structured entities 242 51 Events after the reporting period 244 52 Management report on internal control over financial reporting 244 53 Approval of the Supervisory Board 244 Independent auditor's report 245 Independent Auditor's Assurance Report 253 169 Contents

Rabobank Bronnenarchief

Jaarverslagen Rabobank | 2016 | | pagina 170