The document discusses power and energy companies in Bangladesh as well as financial statement requirements. It lists several major oil, gas, and power companies in Bangladesh and identifies key components that must be included in financial statements such as statements of financial position, comprehensive income, changes in equity, and cash flows. It also outlines various disclosure requirements for items like comparative information, dates of authorization, and line items to present in statements.

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3. Power and Energy Companies in Bangladesh

4. Energy companies of Bangladesh
Power
companies
Oil and gas
companies

5. Oil and gas
companies
Power
companies
1.Bangladesh Petroleum Corporation
Burmah Oil
2.Gas Transmission Company Limited
3. Jamuna Oil Company
4.Padma Oil Company
Petrobangla
5.Titas Gas
1.Dhaka Electric Supply Company Limited
2.Power Grid Company of Bangladesh
3.Regent Power Limited

6. Summit- Power
Jamuna Oil
Mobil Jamuna BD
Chevron BD
Petrobangla

7. Identification and components of
financial statements

8. (1)
Are the financial statements identified clearly (using an
unambiguous title) and distinguished from other
information in the same document?

9. (2)
Do the financial statements identify clearly and include all
of the following:
a. A statement of financial position as at the end of the
reporting period

10. (2)
b. A statement of comprehensive income for the reporting
period showing the components of profit or loss as part of a
single statement of comprehensive income

11. (2)
c. A statement of changes in equity for the reporting period

12. (2)
d. A statement of cash flows for the reporting period

13. (2)
e . Notes , comprising a summary of significant accounting
policies and other explanatory notes

14. (4)
If necessary for a proper understanding of the information
presented, does the entity display prominently and repeat the
following:
a. The name of the reporting entity or other means of
identification, and any change in that information from the
end of the preceding reporting period

15. (4)
b. Whether the financial statements cover the individual
entity or a group of entities

16. (4)
d. The presentation currency

17. (5)
If not disclosed elsewhere in information published with
the financial statements, does the entity disclose the
following:
b. The legal form of the entity

18. (5)
c. The entity’s country of incorporation

19. (5)
d. The address of the registered office (or principal place of
business, if different from the registered office)

20. (5)
e. The nature of the entity’s operations and its principal
activities

21. (5)
f. The name of the parent entity

22. Comparative information

23. (14)
Does the entity disclose comparative information for the
previous period for all amounts reported in the financial
statements, unless an IFRS permits or requires otherwise

24. (18)
Does the entity retain in the financial statements from one
period to the next:
a. The presentation of items

25. (18)
b. The classification of items

26. Date of authorization

27. (19)
Does the entity disclose:
a. The date when the financial statements were authorized
for issue:

28. (19)
c. Who authorized the financial statements:

29. (19)
d. The fact that the entity’s owners or others have the
power to amend the financial statements after issue. If
applicable

30. (41)
Unless required or permitted by another IFRS, does the
entity present separately, and not offset, assets and
liabilities

31. (44)
If the entity separately presents current and non-current
assets, and current and non- current liabilities in its
statement of financial position, does the entity: IAS 1.66 a.
Classify an asset as current when it:
a. Is cash or a cash equivalent asset unless it is restricted
from being exchanged or used to settle a liability for at least
12 months after the reporting period

32. Information presented in the statement of financial position

33. (49)
As a minimum, does the entity include the following line
items in its statement of financial position:
a. Property, plant and equipment

34. (49)
b. Intangible assets

35. (51)
Does the entity present additional line items, headings and
subtotals in the statement of financial position if such
presentation is relevant to an understanding of the entity’s
financial position

36. (54)
Does the entity present all items of income and expense
recognized in a reporting period:
a. In a single statement of comprehensive income

37. (63)
As a minimum, does the entity include the following line
items in the statement of comprehensive income or
separate income statement:
a. Revenue

38. (63)
b. Finance costs

39. (63)
c. Share of the profit or loss of associates and joint ventures
accounted for using the equity method

40. (63)
d. Tax expense

41. (63)
f. Profit or loss

42. Information presented either in statement of
comprehensive income or in the notes

43. (75)
If items of income and expense are material, does the
entity disclose the following:
a. The amount

44. (75)
b. The nature of the item

45. (76)
Does the entity present or disclose an analysis of expenses
using a classification (whichever is reliable and more
relevant) based on either:
The nature of expenses

46. Signing Out!

47. Think Green!
Plant Green!!
Live Green!!!

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