OCU Group - Annual Report 2025

103

Financial statements

OCU Group | Annual report and financial statements 2025

Strategic report

Governance

Financial statements

Statement of Directors’ responsibilities

104 105 108 109 110 111 112 129 130 131

Independent auditor’s report

Consolidated statement of comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity

Consolidated cash flow statement

Notes to the consolidated financial statements Parent company statement of financial position Parent company statement of changes in equity Notes to the parent company financial statements

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