DUKASCOPY BANK SA

Balance Sheet &Statement of Income
as at 30.06.2015

Balance Sheet &Statement of Income

BALANCE SHEET
as at 30 June 2015

ASSETS
Liquid assets
Amounts due from banks
Amounts due from customers
Financial investments
Participations
Tangible fixed assets
Intangible assets
Accrued income and prepaid expenses
Other assets
TOTAL ASSETS
Total amounts due from Group companies and qualified participants

30.06.2015
CHF
41 896 335
97 566 025
312 071
39 723 385
812 774
1 252 996
68 4973 520 413
2 103 187
187 255 683
117 670

31.12.2014
CHF95 024 810
47 209 985
89 36928 934 315
2 094 582
1 364 904
79 475
1 646 457
1 359 500
177 803 397
15 446

LIABILITIESAmounts due to banks
Other amounts due to customers
Accrued expenses and deferred income
Other liabilities
Value adjustments and provisions
Share capital
General legal reserve
Profit brought forward
Profit for the period
TOTAL LIABILITIES
Total amounts due to Group companies and qualified participants

CHF
43 205 763
106 031 407
2 430 381
2 648 436
182 208
22 000 000
383 000
7 059 873
3 314 615
187 255 683
4 401 897CHF
40 002 092
103 268 514
1 908 112
2 938 681
243 124
22 000 000
332 000
6 104 408
1 006 466
177 803 397
4 939 848

30.06.2015
CHF

31.12.2014
CHF

135 468
822 000

125 381822 000

4 061 755 134
8 819 565
8 673 467

1 960 157 264
2 621 084
1 902 854

OFF–BALANCE SHEET
as at 30 June 2015

Off–balance sheet commitments
Contingent commitments
Irrevocable commitments
Off–balance sheet financial instruments
Underlying amounts
Positive replacement values
Negative replacement values

DUKASCOPY BANK SA | 02

Balance Sheet &Statement of Income

STATEMENT OF INCOME
for the period ended 30 June 201530.06.2015
CHF

30.06.2014
CHF

512 611(475 707)
36 904296 568(295 282)
1 286

Income from commissions and services
Commission income from other services
Commission expenses
Net income from commissions and services

314 746(113 290)
201 456

256 360(95 528)
160 832

Trading income

16 723 018

11 016 869

Operating expenses
Personnel expenses
Other operating expenses
Total operating expenses
Gross loss/profit(5 953 107)
(5 684 040)
(11 637 147)
5 324 231

(7 039 013)
(5 582 142)
(12 621 155)
(1 442 168)

Depreciation
Value adjustments, provisions and losses
Result before extraordinary items and taxes(375 096)(409 648)
4 539 487

(455 469)(27 887)(1 925 524)

Extraordinary income
Taxes
Profit for the period(1 224 872)
3 314 615

1 156 115
(147 818)(917 227)

Interest income
Interest income
Interest expenses
Net interest income

DUKASCOPY BANK SA | 03

Consolidated Balance Sheet& Statement of Income

CONSOLIDATED BALANCE SHEET
as at 30 June 2015

ASSETS
Liquid assets
Amounts due from banks
Amounts due from customers
Financial investments
Non–consolidated participations
Tangible fixed assets
Intangible assets
Accrued income and prepaid expenses
Other assets
TOTAL ASSETS
Total amounts due from non–consolidated Group companies
and qualified participants
LIABILITIESAmounts due to banks
Other amounts due to customers
Accrued expenses and deferred income
Other liabilities
Value adjustments and provisions
Share capital
Profit reserves
Profit for the period
TOTAL LIABILITIES
Total amounts due to non–consolidated Group companies
and qualified participants

30.06.2015
CHF41 896 33598 073 533
328 01739 723 385
808 085
1 253 579
70 165
4 180 408
2 223 372
188 556 879

31.12.2014
CHF
95 024 810
47 665 989
100 751
28 934 315
808 085
1 365 743
81 864
1 773 999
1 412 403
177 167 959

13 000

13 000CHF
38 978 422
110 529 966
2 574 745
2 841 262
182 208
22 000 000
7 998 791
3 451 485
188 556 879

CHF
35 151 126
106 597 797
2 032 111
3 071 518
243 124
22 000 000
6 780 072
1 292 211
177 167 959

87 91084 17030.06.2015
CHF

31.12.2014
CHF

135 468
822 000

125 381822 000

4 060 916 822
8 937 783
8 797 161

1 960 157 264
2 658 141
1 939 477

CONSOLIDATED OFF–BALANCE SHEET
as at 30 June 2015

Off–balance sheet commitments
Contingent commitments
Irrevocable commitments
Off–balance sheet financial instruments
Underlying amounts
Positive replacement values
Negative replacement values

DUKASCOPY BANK SA | 04

Consolidated Balance Sheet& Statement of Income

CONSOLIDATED STATEMENT OF INCOME
for the period ended 30 June 201530.06.2015
CHF

30.06.2014
CHF

512 611(475 707)
36 904296 568(295 282)
1 286Income from commissions and services
Commission income from other services
Commission expenses
Net income from commissions and services

314 691(115 132)
199 559

256 630(101 275)
155 355

Trading income

17 482 161

11 564 397

Operating expenses
Personnel expenses
Other operating expenses
Total operating expenses
Gross loss/profit(6 394 350)
(5 862 628)
(12 256 978)5 461 646

(7 251 170)
(5 627 901)
(12 879 071)
(1 158 033)

Depreciation
Value adjustments, provisions and losses
Result before extraordinary items and taxes(375 641)(409 648)
4 676 357(455 469)
(27 939)(1 641 441)

Extraordinary income
Taxes
Profit for the period(1 224 872)
3 451 485

1 156 115
(147 819)(633 145)

Interest income
Interest income
Interest expenses
Net interest income

DUKASCOPY BANK SA | 05