OCU Group - Annual Report 2026

Financial statements

Strategic report

Governance

103 OCU Group Annual report and financial statements 2026

Financial statements

Statement of Directors’ responsibilities

104

Independent auditor’s report

105

Consolidated income statement

108

Consolidated statement of comprehensive income

109

Consolidated statement of financial position

110

Consolidated statement of changes in equity

111

Consolidated cash flow statement

112

Notes to the consolidated financial statements

113

Parent company statement of financial position

132

Parent company statement of changes in equity

133

Notes to the parent company financial statements

134

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