ANZ - 2021 Annual Report

Financial Report FINANCIAL STATEMENTS Income Statements 114 Statements of Comprehensive Income 115 Balance Sheets 116 Cash Flow Statements 117 Statements of Changes in Equity 118 NOTES TO THE FINANCIAL STATEMENTS Basis of Preparation 1. About Our Financial Statements 120 Financial Performance 2. Net Interest Income 126 3. Non-Interest Income 127 4. Operating Expenses 130 5. Income Tax 132 6. Dividends 134 7. Earnings per Ordinary Share 136 8. Segment Reporting 137 Financial Assets 9. Cash and Cash Equivalents 141 10. Trading Securities 142 11. Derivative Financial Instruments 143 12. Investment Securities 156 13. Net Loans and Advances 158 14. Allowance for Expected Credit Losses 159 Financial Liabilities 15. Deposits and Other Borrowings 170 16. Debt Issuances 171 Financial Instrument Disclosures 17. Financial Risk Management 177 18. Fair Value of Financial Assets and Financial Liabilities 200 19. Assets Charged as Security for Liabilities and Collateral Accepted as Security for Assets 207 20. Offsetting 208 Non-Financial Assets 21. Goodwill and Other Intangible Assets 210 Non-Financial Liabilities 22. Other Provisions 214 Equity 23. Shareholders’ Equity 216 24. Capital Management 218 Consolidation and Presentation 25. Controlled Entities 220 26. Investments in Associates 222 27. Structured Entities 224 28. Transfers of Financial Assets 226 29. Discontinued Operations and Assets and Liabilities Held for Sale 228 Employee and Related Party Transactions 30. Superannuation and Post Employment Benefit Obligations 229 31. Employee Share and Option Plans 231 32. Related Party Disclosures 237 Other Disclosures 33. Commitments, Contingent Liabilities and Contingent Assets 239 34. Auditor Fees 242 35. Impact of Adoption of New Standards and Other Changes 243 36. Events Since the End of the Financial Year 243 Directors’ Declaration 244 Independent Auditor’s Report 245 CONTENTS 113 ANZ 2021 Annual Report

RkJQdWJsaXNoZXIy NDI4MDE=