GUINEA INSURANCE PLC STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE PERIOD ENDED 3OTH JUNE /06/ /06/2014
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1 STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE PERIOD ENDED 3OTH JUNE /06/ /06/2014 Note % Gross premium written 1 503, ,214 (8) Changes in unearned premuim 1 4,305 (251,354) (102) Gross premium income 1 507, , Reinsurance expenses 1.2 (144,296) (137,535) 5 Net premium income , , Fees and commission income 2 28,926 26, Net underwriting Income 391, , Claims expenses 3 (64,922) (78,416) (17) Underwriting expenses 4 (114,395) (50,438) 127 Underwriting result 212,621 54, Investment Income 5 116, ,838 (5) Net realized gains and losses Net fair value gains Other operating income 8 1,410 1, Impairment loss Management expenses 9 (329,916) (297,750) 11 Profit/(Loss) before taxation 634 (120,084) (101) Income tax expenses 10 (203) (38,427) (99) Profit/Loss after taxation 431 (158,511) (100) Other comprehensive income Net gain/(loss) on available-for-sale (814) (135) Contigency Reserve (15,090) (16,386) (8) Other comprehensive income/(loss) for the year, net of tax Total comprehensive( loss)/profit for the ye (14,370) (175,711) (92) Earning/(Loss) per share Basic(kobo) (2.6) 32
2 STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE /06/ /06/ /12/2014 Note Assets Cash and cash equivalents 14 1,603,512 1,512,840 1,048,755 Financial assets: Available-for-sale financial assets , , ,812 Trade receivables 16 14,839 4,792 10,575 Reinsurance assets ,678 78, ,265 Deferred acquisition costs 18 61,887 58,523 65,860 Other receivables and prepayments ,183 59, ,859 Investment properties 20 1,310,000 1,050,000 1,310,000 Intangible Asset ,917 50,401 36,149 Property, plant and equipment , , ,453 Statutory deposit , , ,000 Total assets 4,742,740 4,251,943 4,564,728 Liabilities and Equity Liabilities Insurance contract liabilities , , ,956 Trade payables 25 80,221 71, ,189 Other payables and accruals , , ,686 Employee benefit obligations 27 10,838 4,270 16,570 Current tax payable , , ,699 Deferred tax liabilities ,073 78,434 78,074 Financial liabilities 19,164 29,271 27,126 Advances for increase in share capital 500, ,000 Total liabilities 1,845,590 1,428,322 1,668,300 Equity Issued share capital 29 3,070,000 3,070,000 3,070,000 Share premium , , ,545 Contingency reserve , , ,191 Retained losses (871,509) (945,231) (884,988) Available-for-sale reserve 39,636 38,533 34,680 Total equity 2,897,150 2,823,622 2,896,428 Total liabilities and equity 4,742,740 4,251,944 4,564,728-33
3 STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 30TH JUNE 2015 For the period ended 30th June 2015 Issued share capital Retained earnings Share premium Contingency reserve Available-forsale financial assets Total equity As at 1 January ,070,000 (856,851) 337, ,739 39,347 2,863,780 Profit for the year Transfer to contingency reserve - (15,090) - 15, Other comprehensive income Issues As at 3oth June ,070,000 (871,509) 337, ,829 39,636 2,864,500 For the period ended 30 June 2014 As at 1 January ,070,000 (719,790) 337, ,739 28,790 2,990,284 Profit for the year - (167,716) (167,716) Transfer to contingency reserve - (16,386) - 16, Issues Other comprehensive income (814) (814) Issues 3,070,000 (903,893) 337, ,125 27,976 2,821,754 As at 30 June ,070,000 (903,893) 337, ,125 27,976 2,821,754 34
4 STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 30TH JUNE 2015 Note 30/06/ /06/2014 Operating activities: Premium received 503, ,267 Commission received 28,926 26,279 Commission paid (80,348) (40,618) Reinsurance premium paid (144,296) (137,535) Gross claim paid net of recoveries (64,922) (78,416) Payments to employees (162,181) (63,424) Other operating cash receipts/(payments) 147,166 Other income received 1,826 1,079 Tax paid (88,929) (15,000) Net cash flow from operating activities 140, ,632 Investing activities: Investment income received 116, ,838 Purchase of property and equipment (1,004) -59,875 Proceed from sale of property and equipment Purchase of investments property (1,004) Proceed from loans and recievables(chrome and starcrest) 300,000 0 Cash and cash equivalents absorbed from life business - 0 Addtions to investment properties - - Net cash flows from investing activities 414,512 61,963 Net increase in cash and cash equivalents 554, , Cash and cash equivalents at 1 January 1,048,755 1,288, Cash and cash equivalents at 30th June ,603,512 1,512,840 35
5 NOTES TO THE FINANCIAL STATEMENTS 1 Net insurance premium revenue Notes 30/06/ /06/ Gross premium income on insurance contracts Gross premium written in the year 503, ,214 Change in unearned premiums provision 4, ,354 Total gross premium income 507, , Gross Premium Income Gross premium written Increase/ (Decrease) in Unearned premium Gross premium Income 30/06/ /06/ /06/2015 N 000 N 000 N 000 Motor 95,548 (25,959) 121,508 Fire 81,515 (7,660) 89,175 Marine & Aviation 19,129 (6,388) 25,516 Miscellaneous General Accident 306,810 35, , ,002-4, , Changes In unearned Premium per class of insurance busi Unearned Premium As At Increase/ (Decrease) in Unearned premium Unearned Premium As At 01/01/ /06/2015 N 000 N 000 N 000 Motor 74,657 (25,959) 48,698 Fire 75,326 (7,660) 67,666 Marine & Aviation 70,430 (6,388) 64,042 Miscellaneous General Accident 199,590 35, , ,002-4, ,697 1 Gross premium written Increase/ (Decrease) in Unearned premium Gross premium Income 30/06/ /06/2013 N 000 N 000 N 000 Motor 90,543 25,316 65,228 Fire 68,299 18,861 49,438 Marine & Aviation 38,692 (8,773) 47,465 Miscellaneous General Accident 348, , , , , , Re-insurance expenses 30/06/ /06/2014 Premiums ceded to reinsurers Change in unearned premiums ceded to reinsurers 5,034 24,841 Total reinsurance expenses (144,296) 137,535 Total net insurance premium revenue 363, ,432 2 Fees and commission income 30/06/ /06/2014 Reinsurance commission income 28,926 26,279 Total fees and commission income 28,926 26,279 3 Claims expenses 30/06/ /06/2014 Gross claims paid 124, ,314 Claims ceded to reinsurers 7,959 (4,374) Gross change in outstanding claims (67,366) (54,524) 64,922 78,416 4 Underwriting expenses 2014 Note Fire Motor Workmen General Marine and Compensati accident aviation on Total 2015 Amortised aquisition cost (Note 18) 19,471 8,179 41,713-10,985 80,348 Maintenace expense 6,590 6,773 16,490 4,194 34,047 26,060 14,952 58,203 15, ,395 Note Fire Motor General accident Workmen Compensatio Marine and aviation Total 2014 Amortised aquisition cost (Note 18) 10,063 7,582 13,572-9,400 40,618 Maintenace expense 1,346 2,383 5, ,334 11,409 9,965 18,625 9,953 49,952 5 Investment income 30/06/ /06/2014 Rental income from investment properties 6,595 4,350 Available-for-sale financial assets: Dividend income 21 15,926 Interest income on statutory deposit 16,257 Interest income on cash and cash equivalents 93, , , , Interest income on cash and cash equivalents 30/06/ /06/2014 Due to Policy holders 93,231 56,984 Due to shareholders 93,231 56,984 36
6 6 Gain on sale of property, plant and equipment Property, plant and equipment: Realised gains on disposal 416 Total net realised gains and losses Net fair value gains on investment properties 30/06/ /06/2014 Fair value gains on investment properties (Note 20) - 8 Other operating income 30/06/ /06/2014 Recoveries Trade debtors 1,407 1,079 Travel Insurance 3 1,410 1, Impairment charge 30/06/ /06/2014 Trade receivables Availaible for sale financial assets (Note 16b) Revaluation deficit on Investment property - Revaluation deficit on building Management expenses 30/06/ /06/2014 Depreciation on property, plant and equipment 72,055 76,305 Auditors remuneration 3,750 4,250 Employee benefits expense (Note 9.2) 162, ,697 Exchange losses - Legal and professional fees 9,125 1,563 Rent and Rates 5,213 5,858 Administrative 77,593 81,538 Total other operating and administrative expenses 329, , Employee benefits expense 30/06/ /06/2014 Wages and salaries 156, ,858 Defined contribution pension costs 6, Total employee benefits expense 162, ,697 Administrative expenses is made up of NAICOM dues, bank charges, subscription, ICT expenses, corporate gifts, directors remunerations/expenses, car repairs and maintenance, traveling expenses. 37
7 10 Income tax expenses Notes The major components of income tax expense for the period are 10.1 Income tax expense 30/06/ /06/2014 Per profit or loss Current income tax: Company income tax ,117 Education tax 13-2,541 Underprovision for tax in the prior years Total current tax ,658 Deferred tax 30/06/ /06/2014 Fair value gains/losses on investment properties Employee benefits Property, plant and equipment Revaluation loss on building - - Income tax expense reported in profit or loss ,658 Reported in other comprehensive income Deferred tax relating to items recorgnised in other comprehensive income (OCI) during the year: Re-measurement gains on defined benefit plans - - Income tax expense charged to OCI Reconciliation of tax charge 30/06/ /06/2014 Profit/(Loss) before taxation 634 (127,058) Tax at Nigerian's statutory income tax rate of 30% ,117 Income not subject to tax Non deductible expenses Minimum tax - - Tax effect of capital allowance Education 2% of assessable profit 13 (2,541) Unused tax losses Adjustment in respect of current income tax of prior year - - Total tax charge for the year 203 (40,658) 11 Dividends paid and proposed No dividend was proposed or paid by the Company for the period ended 30th June
8 12 Gain(/Loss) per share Basic (LPS)/EPS amounts are calculated by dividing the (loss)/profit for the year attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding at the reporting date. The following reflects the income and share data used in the basic and diluted (LPS)/EPS computations: 30/06/ /06/2014 (loss)/profit attributable to ordinary shareholders (N'000) 431 (167,716) Weighted average number of ordinary shares for basic EPS ('000) 6,140,000 6,140,000 Basic and diluted (loss)/earnings per ordinary share (kobo) 0.0 (2.7) 13 Net unrealized (loss)/gains on available-for-sale finacial assets Unrealised (loss)/gains on available-for-sale financial assets 289 (814) Reclasification adjustments to gains included in profit or loss 289 (814) - - Total net unrealised (loss)/gains on available-for-sale financial assets 289 (814) 39
9 14 Cash and cash equivalents Cash at banks and on hand 84, ,218 Short-term deposits (including demand and time deposits) 1,519,315 1,372,622 Total cash and cash equivalents 1,603,512 1,512,840 Representing: Policyholder's fund 520, ,000 Shareholder's fund 1,083, ,840 1,603,512 1,512,840 Short term deposits are made for varying periods of between one day and three months, depending on the immediate cash requirements of the Company. All placements are subject to an average variable interest rate obtainable in the market. The carrying amounts disclosed above reasonably approximate fair value at the reporting date. 15 Financial assets Available-for-sale financial assets 133, ,690 Total financial instruments 133, , Available-for-sale financial assets comprises: Listed equity securities at fair value 95, ,887 Unlisted equity securities at cost 37,803 37,803 Total available-for-sale financial assets 133, ,690 40
10 15 Financial assets - continued Carrying values of financial instruments Availablefor-sale Total At 1 January ,504 Impairment -3,025-3,025 Fair value loss recorded in OCI (4,667) (4,667) At 31 December , ,101 Impairment Fair value loss recorded in OCI At 30th June , ,101 Fair value of financial assets and financial liabilities not carried at fair values The following describes the methodologies and assumptions used to determine fair values for those financial instruments which are not already recorded at fair value in the financial statements. Assets for which fair value approximates carrying value For financial assets and financial liabilities that have less than three month s maturity such as demand deposits and those without specified maturity such as statutory deposit, other receivables and other payables, the carrying amounts approximate to their fair value. Unquoted investments carried at cost Certain unquoted investments for which fair values could not be reliably estimated have been carried at cost less impairment. There are no active markets for these financial instruments, fair value information are therefore not available, this makes it impracticable for the Company to fair value these investments. They have therefore been disclosed at cost less impairment. The carrying amount is the expected recoverable amount on these investments.the Company does not intend to dispose of these investments. 15 Determination of fair value and fair values hierarchy The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique: Level 1: Quoted (unadjusted) prices in active markets for identical assets Level 2: Other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or indirectly, and Level 3: Techniques which use inputs which have a signifcant effect on the recorded fair value that are not based on observable market data. 41
11 15.3 Financial assets - continued At 30th June 2015 Level 1 Level 2 Level 3 Total Available-for-sale financial assets: Equity securities 95, ,298 Total financial assets 95, , Trade receivables Gross insurance receivables 25,651 15,236 Impairment allowance -10,812-10,445 Total trade receivables 14,839 4,791 The carrying amounts disclosed above approximate fair value at the reporting date and are net of impairment charges Movement in impairment allowance: At beging of the year -10,812-10,445 Additions Impairment written off - At end of the year -10,812-10, Reinsurance asset Reinsurers's share of reserve for outstanding claims 16,393 Prepaid reinsurance 101,285 78,050 Total reinsurance asset 117,678 78,050 Reinsurance assets are not impaired as balances are set-off against payables from retrocession at the end of every quarter. 42
12 18 Deferred acquisition cost These represents commission paid to brokers on unearned premium relating to the unexpired tenure of risks. Note Fire Motor General accident Workmen Compensatio n Marine and aviation At 1 January ,063 6,202 7,535-6,930 27,729 Commission incured during the year 14,056 8,725 41,068 7,556 71,405 Amortisation (Note 4) (10,063) (7,582) (13,565) - (9,400) (40,611) At 1 January ,336 5,916 29,592-14,015 65,860 Commission incured during the year 16,843 11,192 44,587 3,574 76,196 Amortisation (Note 4) (19,471) (8,179) (41,534) - (10,985) (80,169) At 30th June ,708 8,929 32,645-6,605 61,887 Total 43
13 43
14 43
15 19 Other receivables and prepayment Loan to pinhill 50 - Staff upfront and advances 11,130 16,033 Accrued interest 16,257 17,413 Due from Global Scansystems 283, Deposit for computerization 93,139 99,599 Others 2, Prepayments 22,542 18, , ,837 Impairment charged on other receivables (93,291) (93,291) Impairment on staff salary advances ,183 59,547 The carrying amounts disclosed above reasonable approximate the fair value at the reporting date. All other receivable amounts are collectible within one year and the prepayment utilisable within one year. 20 Investment properties At the beginning of the year 1,310,000 1,050,000 Fair value adjustments At the end of the year 1,310,000 1,050,000 Investment properties are stated at fair value, which has been determined based on valuations performed by Yinka Kayode&Co.(FRCN/2013/ ), accredited independent valuers, as at 31 December The valuer is a specialist in valuing these types of investment properties. The determination of fair value ofthe investment property was supported by market evidence. The modalities and process of valuationutilized extensive analysis of market data and other sectors specific peculiarities corroborated withavailable data derived from previous experiences. Valuations are performed on an annual basis and the fair value gains and losses were recorded withinthe profit or loss. Representing: N 000 N 000 Policyholders funds 400,000 - Shareholders funds 910,000-1,310,
16 N 000 N 000 Opening balance at 1 January 1,310,000 1,050,000 Fair value adjustments - - Closing balance at 30 June 1,310,000 1,050,000 Description of valuation techniques used and key inputs to valuation on The valuation of the properties is based on the price for which comparable land and By nature, detailed information on concluded transactions is difficult to come by. We have The Company enters into operating leases for one of its investment properties. The rental There are no restrictions on the reliability of investment property or the remittance of N'000 N'000 Rental income derived from investment properties 2,900 4,350 Direct operating expenses - - (including repairs & maintenance) Profit arising from investment properties carried at fair valu 2,900 4,350 44
17 21 Taxation 21.1 Current tax payable At the beginning of the year 297, ,217 Amounts recorded in the income statements ,427 Tax on extra-ordinary item - - Payments made on-account during the year -88,929 (15,000) At the end of the year 208, ,644 Deferred tax expense/(credit) Income Statement Fair value gains/(losses) on investment properties - Fair value gains/(losses) on investment properties Origination of temporary difference Total deferred tax expense/(credit) Deferred tax liabilities/(assets) Fair value gains/(losses) on investment properties 78,073 78,434 Origination of temporary difference - Deferred tax liabilities 78,073 78,434 Reconciliation of deferred tax liabilities is as shown below: At the beginning of the year 78,073 78,434 Amounts recorded in the income statement - Reclassified to/from deferred tax asset At the end of the year 78,073 78,434 Reconciliation of deferred tax asset is as shown below: Statement of financial position At the beginning of the year Amounts recorded in the income statement - Reclassified from/to deferred tax asset - At the end of the year Intangible Asset As at 30th June ,917 50,401 45
18 22 Property, Plant and equipment Note Motor Vehicles Land & Building Computer Equipment Household Equipment, Office Furniture and Fittings Total Cost At 1 January , , , ,515 1,161,748 Additions ,004 Disposals 0 (20,683) (13,660) (34,343) At 30th June , , ,510 99,544 1,128,409 Accumulated depreciation At 1 January ,646-72,008 52, ,294 Depreciation for the period 8 13,909 19,589 15,587 8,951 58,035 At 30th June ,556 19,589 87,594 61, ,329 Disposals 0 (20,289) (14,255) (34,544) At 30th June ,556 19,589 67,305 47, ,785 Carrying amount At 30th June , ,411 35,205 52, ,624 At 30th June , ,019 66, ,101 46
19 23 Statutory deposit This represents the ammount deposited with the Central Bank of Nigeria as at 30 June2015 (30 December, 2014: N315,000,000; 1 January, 2014: N315,000,000.00) in accordance with Section 10 (3) of Insurance Act Interest income was earned at an average rate of 15% (2014: 15.01%) and this has been included within investment income. Statutory deposit 315, , Insurance contract liabilities Insurance contract liabilities consist of the following: Provision for reported claims by policyholders 200, ,517 Provisions for claims incurred but not reported (IBNR) 70,820 28,391 Outstanding claims provisions (Note 24.1) 271, ,908 Provision for unearned premiums (Note 24.2) 415, ,941 Total insurance contract liabilities 687, ,849 The cash and cash equivalents as described in Note 14 serves as a cash cover for the insurance contract liabilities Outstanding claims provision At 1 January 338, ,432 Claims incurred in the current accident period year 56,918 82,790 Claims paid during the year (124,328) (137,314) At the end of the year 271, , Provision for unearned premiums At 1 January 420, ,586 Premiums written in the year (Note 1) 503, ,214 Premums earned during the year (Note 1) (507,307) (294,859) At the end of the year 415, , Trade payables Due to brokers Due to agents Due to insurance companies Due to reinsurance companies - local 80,221 71,498 80,221 71,498 This represents the amount payable to insurance and reinsurance companies 26 Other payables and accruals Accrued expenses 72,352 56,830 Deferred revenue (Note 26.1) 17,908 7,250 Unearned Commission 16,907 3,664 Other payables (Note 26.2) 153, , , ,356 Other payables represent outstanding NAICOM charges, PAYE, NSITF, ITF, NHF, union dues, witholding tax, VAT, 26.2 pension, travel insurance, stale cheque, unclaimed dividend and other creditors. The carrying amounts disclosed above reasonably approximate fair value at the reporting date. All amounts are payable within one year (with the exception of deferred revenue). 47
20 26.1 Deferred Revenue Rental Income At the beginning 13,730 11,600 Amount deferred 10,773 - Amount released to the income statement (6,595) (4,350) Total deferred revenue 17,908 7,250 Rental income arising from operating lease on investment properties is accounted for on a straight line basis over the lease terms and is included in investment income. 27 Employee benefit obligations The amounts recognised in the income statement are as follows: Interest cost 48
21 27 Employee benefit obligations - continued The amounts recognised in the statement of financial position at the reporting date are, as follows: At the begining of the year 10,838 12,724 Movement in the year -8,454 10,838 4,270 49
22 28 Deposit for shares As at 30th June , Issued share capital Authorised and issued share capital Authorised share capital 3,200,000 3,200, billion Ordinary shares of N0.50k each Ordinary shares issued and fully paid At 1 January 3,070,000 3,070,000 Issued during the year - As at 30th June ,070,000 3,070, Share premium At 1 January 337, ,545 - As at 30th June , ,545 50
23 DRAFT FOR DISCUSSSION PURPOSES ONLY GUINEA INSURANCE PLC 31 Contingency reserve Contingency reserve in respect of non-life business is the higher of 20% of net profit and 3% of premium as specified in Section 21(2) of the Insurance Act At the beginig of the period 306, ,389 For the period 15,090 16, , ,775 Retained Earnings At the beginig of the period (856,851) (770,326) For the period (14,659) -174,896 (871,509) (945,222) 32 Available-for-sale financial assets At the begining of the period 39,347 39,347 For the period 289 (814) 39,636 38,533 51
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